Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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The Role of Indonesian Company Owners in Aggressive Tax Planning

Authors
Ali Sandy Mulya, Kenny Kristian
Corresponding Author
Ali Sandy Mulya
Available Online 12 March 2020.
DOI
10.2991/aebmr.k.200309.038How to use a DOI?
Keywords
company characteristics, aggressive tax planning, family ownership
Abstract

This study aims to obtain empirical evidence about the influence of firm characteristics (leverage & profitability) on aggressive tax planning with family ownership as a moderating variable on public sector mining companies listed on the Indonesia Stock Exchange for the 2012-2016 period. In addition, family ownership is used as a moderating variable to determine the effect of the interaction of independent variables on the dependent variable. The author conducted a study using 12 mining sector public companies as research samples with 60 sample data. All data is processed using SPSS version 22.0 and Warp Pls 5.0. The results of this study indicate that leverage has a positive influence on aggressive tax planning. For profitability has a negative influence on aggressive tax planning. Whereas for leverage variables which are moderated by family ownership has a positive influence on aggressive tax planning and profitability variables moderated by family ownership have a negative influence on aggressive tax planning. Based on the empirical test results concluded that the old company owners have a big role in conducting aggressive tax planning in the company they own even though the company is listed on the Indonesia Stock Exchange.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
12 March 2020
ISBN
978-94-6252-925-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.200309.038How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Ali Sandy Mulya
AU  - Kenny Kristian
PY  - 2020
DA  - 2020/03/12
TI  - The Role of Indonesian Company Owners in Aggressive Tax Planning
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 174
EP  - 178
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.038
DO  - 10.2991/aebmr.k.200309.038
ID  - Mulya2020
ER  -