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Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, executive characteristics, family ownership, profitability, corporate governance toward tax aggressiveness. Corporate governance is proxied with institutional ownership, the size of the board of commissioners and the audit committee on tax aggressiveness. The research data uses the companies’ annual financial statements during the period 2017-2021. The data were analyzed by using multiple linear regression. The result of the research indicates that the exposure of corporate social responsibility and the size of the board of commissioners have a negative effect on tax aggressiveness, executive characteristics and independent commissioners have no effect on tax aggressiveness, while family ownership, profitability and audit committee have a positive effect on tax aggressiveness.

Keywords

Corpotare Social Responsibility Executive Characteristic Family Ownership Corpotare Governance Tax Aggressiveness

How to Cite

Citation Format
Putri, S. A., & Nasruddin. (2023). Pengaruh Corporate Social Responsibility, Executive Characteristic, Family Ownership, Profitabilitas dan Corporate Governance Terhadap Tax Aggressiveness. Jurnal EMT KITA, 7(4), 1053-1061. https://doi.org/10.35870/emt.v7i4.1602

References

5 References
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  • Balakrishnan, K., Blouin, J., & Guay, W. (2012). Does Tax Aggressiveness Reduce Corporate Transparency?. Social Science Research Network.
  • Budiman J. & Setiyono (2012). Pengaruh Karakteristik Eksekutif Terhadap Agresivitas Pajak (Tax Avoidance). Simposium Nasional Akuntansi XV.
  • Carolina, V., Natalia, M., & Debbianita, D. (2014). Karakteristik eksekutif terhadap tax avoidance dengan leverage sebagai variabel intervening. Jurnal Keuangan dan Perbankan, 18(3), 409-419.
  • Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms?. Journal of financial economics, 95(1), 41-61. DOI: https://doi.org/10.1016/j.jfineco.2009.02.003.

Author Biographies

Shara Amelia Putri, Universitas Bumi Persada, Universitas Bumi Persada

Fakultas Ekonomi dan Bisnis, Universitas Bumi Persada, Kota Lhokseumawe, Provinsi Aceh, Indonesia

Nasruddin, Universitas Bumi Persada, Universitas Bumi Persada

Fakultas Ekonomi dan Bisnis, Universitas Bumi Persada, Kota Lhokseumawe, Provinsi Aceh, Indonesia

License

Copyright (c) 2023 Shara Amelia Putri, Nasruddin

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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