Propose: family ownership, political connections and tax aggresiveness / Siti R Siregar

Siregar, Siti Rahmadhani (2023) Propose: family ownership, political connections and tax aggresiveness / Siti R Siregar. In: Melaka International Social Sciences, Science, and Technology (MIC3ST) 2023. Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka, Alor Gajah, Melaka, p. 26. (Submitted)

Official URL: https://www.mic3st.com/

Abstract

Tax amnesty on 2017 reached 40% of Indonesia's GDP, that proves many Indonesian companies taking advantage of existing tax regulatory loopholes. The uniqueness of family ownership companies in running their business is interesting to see how the effect on tax aggressiveness. This study also aims to prove effects political connections to family relations with tax aggressiveness. This research contributed by developing proxy of Chen et al. (2017). Their focuses on looking at the magnitude of political connection that each level of government. So, it will be known at which level of government this political connection variable has a greater effect. The results found that family ownership has negative effects on tax aggressiveness. In addition, political connections influence the relationship of family ownership and tax aggressiveness the proxies developed by Chen et al (2017) could shed new light on how powerful political connections are effects tax aggressiveness.

Metadata

Item Type: Book Section
Creators:
Creators
Email / ID Num.
Siregar, Siti Rahmadhani
siti_rahma72@yahoo.com
Contributors:
Contribution
Name
Email / ID Num.
Patron
Zain, Prof Madya Ts. Dr Mohd Rasdi
UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
Divisions: Universiti Teknologi MARA, Melaka > Bahagian Penyelidikan dan Jaringan Industri, UiTM Melaka
Event Title: Virtual Conference of Melaka International Social Sciences, Science, and Technology (MIC3ST) 2023.
Event Dates: 23 -24 Mei 2023
Page Range: p. 26
Keywords: Tax amnesty; Political connections; Family ownership
Date: 2023
URI: https://ir.uitm.edu.my/id/eprint/81660
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81660

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