DETERMINANTS OF TAX AGGRESSIVENESS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN PUBLIC COMPANIES IN INDONESIA

被引：0

作者：

Palalangan, Carolus Askikarno ^{[1
]}

Mannan, Arifuddin ^{[2
]}

Rura, Yohanis ^{[2
]}

Pontoh, Grace T. ^{[2
]}

机构：

[1] Univ Kristen Indonesia Paulus, Makassar, Indonesia

[2] Hasanuddin Univ, Dept Accounting, Makassar, Indonesia

来源：

FINANCIAL AND CREDIT ACTIVITY-PROBLEMS OF THEORY AND PRACTICE | 2024年 / 5卷 / 58期

关键词：

tax aggressiveness; financial derivatives; executive compensation; executive character; family ownership; corporate governance; FIRMS;

D O I：

10.55643/fcaptp.5.58.2024.4516

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This research examines how corporate governance moderates the impact of financial derivatives, executive pay, executive traits, and family ownership on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2023. Independent commissioners are used as a proxy for corporate governance. A total of 86 companies were included in the study using purposive sampling. The data analysis method employed was moderated regression analysis (MRA). The findings indicated that tax aggressiveness was impacted by financial derivatives, executive compensation, and executive behaviour but not by family ownership. These findings suggest that the level of family ownership does not dictate the degree of tax avoidance. Corporate governance as a moderating factor can influence executive compensation and executive behaviour but does not influence financial derivatives and family ownership concerning tax aggressiveness.

引用

页码：97 / 110

页数：14

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