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 |
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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 |