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首页> 外文期刊>Research Journal of Finance and Accounting >Looking for Empirical Evidence Between Accounting Conservatism and Ownership Structure Towards the Aggressive Tax Avoidance in Public Listed Companies of Indonesia
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Looking for Empirical Evidence Between Accounting Conservatism and Ownership Structure Towards the Aggressive Tax Avoidance in Public Listed Companies of Indonesia

机译：寻找会计保守主义与股权结构之间的实证证据，以寻求印尼公开上市公司的积极避税

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摘要

Tax aggressiveness is a strategy that still resides in a grey area that is attractive to management for being able to achieve corporate’s and government’s objectives simultaneously. This study aimed to get empirical evidence about the effect of accounting conservatism and ownership structure against aggressive tax avoidance actions on listed manufacturing companies period 2012-2016. The dependent variable in this study is aggressive tax avoidance proxied by the effective tax rate. While the independent variables are accounting conservatism, institutional ownership, managerial ownership and foreign ownership. This study also had a control variable, those are a return on assets (ROA), debt to total asset ratio (DAR) and capital intensity ratio (CIR). Sampling was done by purposive sampling method with a total of 194 samples from 49 companies for five years. The research result of multiple linear regression analysis showed that accounting conservatism and foreign ownership have a significant negative impact against aggressive tax avoidance. Meanwhile, institutional ownership and managerial ownership have no significant impact on aggressive tax avoidance.
机译：税收积极性是一种仍然停留在灰色地带的策略，由于能够同时实现公司和政府的目标，因此对管理层具有吸引力。本研究旨在获得有关会计保守性和所有权结构对积极的避税行动对上市制造公司2012-2016年期间的影响的经验证据。本研究的因变量是有效税率所代表的积极避税。而自变量是会计保守主义，机构所有权，管理所有权和外国所有权。该研究还具有一个控制变量，即资产回报率（ROA），债务与总资产之比（DAR）和资本强度比（CIR）。抽样采用目的抽样方法，对49家公司的194个样本进行了为期五年的抽样调查。多元线性回归分析的研究结果表明，会计稳健性和外资所有权对积极的避税行为具有显着的负面影响。同时，机构所有权和管理者所有权对积极的避税行为没有重大影响。

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