Tax Aggressiveness: President Director Publicity and Political Connection
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 12
Abstract
Developments regarding taxes in the national and international scope are exciting issues to follow. In carrying out its duties, the government's efforts to optimize tax revenue often conflict with companies. This study looked at 109 companies in the banking sector spread across ASEAN countries to analyze tax aggressiveness. Based on the findings, it can be concluded that the president director of publicity negatively affects tax aggressiveness. However, political connection do not affect tax aggressiveness. Similarly, leverage as a moderation variable in this study has the result of neither strengthening nor weakening the effect of president directors, publicity, or political connection on tax aggressiveness. Ultimately, this research can contribute to tax aggressiveness, which can be affected not only by the company's financial and internal factors but also by external factors, especially the general public, even though they have no interest in the company.
Authors and Affiliations
Airlin Permata Sari, Taufiq Arifin
Keywords
Related Articles
- EP ID EP729663
- DOI 10.47191/jefms/v6-i12-28
- Views 52
- Downloads 0
Cross-Cultural Management
Globalization has made global changes, and a rapid increase of multinational corporations which has resulted in creating more businesses that have more culturally diverse workforce. Cultural diversity affects the perform...
Boosting Employee Performance: The Strategic Role of Satisfaction in Human Resource Quality and Compensation
Banks are financial institutions that act as important intermediaries, especially in financial transactions and the national economy. Banks need to optimize their business performance. The company's business performance...
Participation Management Pattern of Tourism Village Communities in Encouraging Sustainable Tourism
The tourism sector is very vulnerable to the influence of situations that result in the decline or cancellation of tourist visits, such as: the tension of the country's political situation, natural disasters, the global...
Tax Reforms and Tax Burden of Listed Consumer Goods Firms in Nigeria
The lack of clarity in tax laws, coupled with frequent amendments and revisions, has given rise to uncertainty, hindering strategic planning and impeding long-term investment decisions. As a consequence, the publicly tra...
The Effect of DAR and Firm Size on ROE and Tax Avoidance as ModeratingVariable (Empirical Study on Companies Listed on Idx in the Healthcare Sector -Papan Utama)
This study aims to analyze the effect of DAR, company size on ROE, and Tax Avoidance as a moderator in healthcare companies on the Indonesia Stock Exchange. This study uses secondary data obtained from the website www.ID...