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

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.