Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022)

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The Effects of Institutional Ownership, Managerial Ownership, Firm Size and Independent Directors on Tax Aggressiveness

Case Study on Construction and Building Subsector Companies Listed on the Indonesia Stock Exchange for the 2009–2014 Period

Authors
Murfani Umar Djalo1, *, Tobias Timba1
1Accounting Program, Flores University, Ende, NTT, Indonesia
*Corresponding author. Email: Murfani20@gmail.com
Corresponding Author
Murfani Umar Djalo
Available Online 22 May 2023.
DOI
10.2991/978-94-6463-154-8_9How to use a DOI?
Keywords
Ownership Structure; Institutional Ownership; Managerial Ownership; Firm Size; Independent Directors; Tax Aggressiviness
Abstract

The purpose of this study is to obtain empirical evidence about the effects of institutional ownership, managerial ownership, firm size and independent directors on tax aggressiveness of the building construction subsector companies listed on the Indonesian Stock Exchange from 2009–2014. Tax aggressiviness is a dependent variable, while institutional ownership, managerial ownership, firm size and independent dirextors are independent variables. The data used are secondary data and sample of 6 financial statements of listed companies on the Indonesian Stock Exchange from 2009–2014. The sampling used purposive sampling and method of analyze in this research in regression panel data. Data were analyzed using Eviews software 9 version.The result of the research showed that institutional ownership and managerial ownership have significant effects on tax aggressiviness, while firm size and independent directors has no significant effects on tax aggressiviness. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than building construction subsector, and extend the period of study.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2023
ISBN
978-94-6463-154-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-154-8_9How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Murfani Umar Djalo
AU  - Tobias Timba
PY  - 2023
DA  - 2023/05/22
TI  - The Effects of Institutional Ownership, Managerial Ownership, Firm Size and Independent Directors on Tax Aggressiveness
BT  - Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022)
PB  - Atlantis Press
SP  - 67
EP  - 78
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-154-8_9
DO  - 10.2991/978-94-6463-154-8_9
ID  - Djalo2023
ER  -