SPECIAL RELATIONSHIP TRANSACTIONS AGAINST TAX AGGRESSIVENESS IN PROPERTY COMPANIES WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

Jurnal Ilmiah Bisnis dan Ekonomi Asia Pub Date : 2024-07-06 DOI:10.32815/jibeka.v18i2.1872

Moh. Afani, Bunga Filsa Atika, Rama Putra Adi Cahya, Nina Dwi Setyaningsih, Isnan Murdiansyah

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Abstract

This study examines the effect of special relationship sales transactions and special relationship lending on tax aggressiveness with institutional ownership as a moderating variable. The data used in this study is secondary data taken from the annual financial statements of several property and real estate companies listed on the Indonesia Stock Exchange for 2020, 2021 and 2022. The sample in this study obtained 54 data from 18 selected companies using a purposive sampling technique. This study uses quantitative analysis methods, and the data analysis techniques used in this study are multiple regression equations and Moderated Regression Analysis (MRA). The results of this study indicate that Special Relationship Sales Transactions do not affect Tax Aggressiveness, while Special Relationship Lending Transactions have a positive effect on Tax Aggressiveness. Then Institutional Ownership cannot moderate the effect of special relationship sales transactions and special relationship lending transactions on tax aggressiveness.

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以机构所有权为调节变量的特殊关系交易与房地产公司的税收激进性相比较

本研究以机构所有权为调节变量，探讨了特殊关系销售交易和特殊关系贷款对税收积极性的影响。本研究使用的数据是二手数据，取自在印度尼西亚证券交易所上市的几家房地产公司 2020、2021 和 2022 年的年度财务报表。本研究的样本采用目的性抽样技术，从 18 家选定公司中获取了 54 个数据。本研究采用定量分析方法，数据分析技术为多元回归方程和修正回归分析（MRA）。研究结果表明，特殊关系销售交易不影响税收积极性，而特殊关系借贷交易对税收积极性有积极影响。机构所有权不能调节特殊关系销售交易和特殊关系借贷交易对税收积极性的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Ilmiah Bisnis dan Ekonomi Asia

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