股权结构对印尼制造业企业税收侵略性的影响

Isna Putri Rahmawati
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引用次数: 0

摘要

本研究旨在确定由集中所有权、政府所有权、机构所有权和外资所有权组成的公司所有权结构对税收侵略性的影响。本研究中使用的总样本是2018年至2019年在印度尼西亚证券交易所上市的200家制造公司。结果发现,集中所有权和外资所有权对税收侵略性有负面影响,而机构所有权对税收侵略性有积极影响。同时,政府所有制对税收攻击性没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Ownership Structure on Tax Aggressiveness in Manufacturing Companies in Indonesia
This study aims to determine the effect of corporate ownership structure consisting of concentrated ownership, government ownership, institutional ownership, and foreign ownership on tax aggressiveness. The total sample used in this study is 200 taken from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2019. The results found that concentrated and foreign ownership had a negative effect on tax aggressiveness, while institutional ownership had a positive effect on tax aggressiveness. Meanwhile, government ownership has no significant effect on tax aggressiveness.  
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