Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh.

Kusbandiyah, Ani and Mat Norwani, Norlia and Jusoh, Mohd Abdullah (2020) Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. Advances in Business Research International Journal, 6 (1). pp. 1-6. ISSN 2462-1838

Abstract

This research aims to obtain empirical evidence of whether there is influence family ownership, foreign ownership, corporate governance, permanent different and temporary different of aggressive tax avoidance. Research data are secondary data form of financial statements information 100 CG rankings of public companies by Indonesian Institute for Corporate Directorship. period 2013 – 2016. The results of this study concluded that foreign, family ownership, and permanent different negatively influence toward, aggressive tax avoidance, but corporate governance and temporary different no influence toward aggressive tax avoidance. The results of this research at showed from Sig value of foreign ownership 0.014 less than 0.05, family ownership 0.22 less than 0.05, permanent different 0.60 less than 0.10. But sig value of corporate governance 0.405 more than 0.05 and temporary different 0.289 more than 0.05.

Metadata

Item Type: Article
Creators:
CreatorsEmail / ID. Num
Kusbandiyah, AniUNSPECIFIED
Mat Norwani, NorliaUNSPECIFIED
Jusoh, Mohd AbdullahUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Tax accounting
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Business and Management
Journal or Publication Title: Advances in Business Research International Journal
Journal: UiTM Journal > Advances in Business Research International Journal (ABRIJ)
ISSN: 2462-1838
Volume: 6
Number: 1
Page Range: pp. 1-6
Item ID: 33017
Uncontrolled Keywords: Book Tax Difference, Aggressive Tax Avoidance, Ownership Structure, Permanent Different, Temporary Different
URI: http://ir.uitm.edu.my/id/eprint/33017

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