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

Murfani Umar Djalo () and Tobias Timba
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Murfani Umar Djalo: Flores University, Accounting Program
Tobias Timba: Flores University, Accounting Program

A chapter in Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022), 2023, pp 67-78 from Springer

Abstract: 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.

Keywords: Ownership Structure; Institutional Ownership; Managerial Ownership; Firm Size; Independent Directors; Tax Aggressiviness (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-154-8_9

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DOI: 10.2991/978-94-6463-154-8_9

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