Jurnal AKSI (Akuntansi dan Sistem Informasi)
Vol. 6 No. 2 (2021)

Institutional Ownership, Audit Quality, Gender Diversity and Political Connection to Tax Aggressiveness in Indonesia

Fachrul Ananto Firdaus (Universitas Islam Batik Surakarta)
Siti Nurlaela (Universitas Islam Batik Surakarta)
Endang Masitoh (Universitas Islam Batik Surakarta)

Article Info

Publish Date
27 Oct 2021

Abstract

This study aims to empirically prove the influence of Institutional Ownership, Audit Quality, Gender Diversity, and Political Connection to Tax Aggressiveness. This study used a sample of companies listed on the LQ 45 Indonesia Stock Exchange during the period 2013 – 2019. The sample usage in this study was 13 LQ 45 companies with purposive sampling og 91 sampels during 2-13 – 2019 listed on the Indonesia Stock Exchange. The research method used in this study was the panel data regression model. The results showed that the quality of audits had a positive effect and political connections negatively influenced tax aggressiveness while institutional ownership an gender diversity had no effect on tax aggressiveness.

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Journal Info
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Website

Abbrev

aksi

Publisher

Politeknik Negeri Madiun

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for ...