Pengaruh Family Ownership dan Likuiditas pada Agresivitas Pajak dengan Corporate Governance sebagai Variabel Pemoderasi
Abstract
This study aims to obtain empirical evidence regarding the effect of family ownership and liquidity on tax aggressiveness with corporate governance as a moderating variable. The sample of this study amounted to 20 companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that family ownership has a negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness. This study also shows that corporate governance is able to strengthen the effect of family ownership on tax aggressiveness but cannot moderate the effect of liquidity on tax aggressiveness.
Keywords: Tax aggressiveness; Family Ownership; Liquidity; Corporate Governance
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References
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Allo, M. R., Alexander, S. W., & Suwetja, I. G. (2021). Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1), 647–657.
Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232–240. https://doi.org/10.22225/kr.12.2.1596.232-240
Astriayu Widyari, N. Y., & Ketut Rasmini, N. (2019). Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak. E-Jurnal Akuntansi, 27, 388. https://doi.org/10.24843/eja.2019.v27.i01.p15
Ayem, S., Setyadi, A., & Tamansiswa, U. S. (2019). Pengaruh Profitabilitas , Ukuran Perusahaan , Komite Audit Dan Capital Intensity Terhadap Agresivitas Pajak ( Studi Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun 2013-. 1(2), 228–241. https://doi.org/10.24964/japd.v1i1.905
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56(2–3), 228–250. https://doi.org/10.1016/j.jacceco.2013.08.005
Chen, S., Chen, X., Shevlin, T., Chen, S., Chen, X., & Shevlin, T. (2010). Are Family Firms more Tax Aggressive than Non-family Firms ? Are family firms more tax aggressive than non-family firms ? Research Collection School of Accountancy, 91(1), 41–61.
Cheng, Q. (2014). Family firm research - A review. China Journal of Accounting Research, 7(3), 149–163. https://doi.org/10.1016/j.cjar.2014.03.002
Fahmi, A. A., & Adi, P. H. (2020). Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance. Perspektif Akuntansi, 3(2), 85–107. https://doi.org/10.24246/persi.v3i2.p85-107
Fama, E. F. (1983). AGENCY PROBLEMS AND RESIDUAL CLAIMS *. XXVI(June), 327–349.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 Edisi 9 (A. Tejokusumo (ed.); Cetakan IX). Badan Penerbit - Undip.
Hanna, H., & Haryanto, M. (2017). Agresivitas Pelaporan Keuangan, Agresivitas Pajak, Tata Kelola Perusahaan Dan Kepemilikan Keluarga. Jurnal Akuntansi, 20(3), 407–419. https://doi.org/10.24912/ja.v20i3.6
Hasanah, A., & Ardini, L. (2021). Etika dan Kepatuhan Pajak. Dinamika Akuntansi, Keuangan Dan Perbankan, 10(1), 1–7.
Herawati, N., Rahmawati, Bandi, B., & Setiawan, D. (2021). Family ownership and corporate tax aggressiveness: The moderating effect of independent commissioner. Journal of Governance and Regulation, 10(4), 84–92. https://doi.org/10.22495/JGRV10I4ART7
Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Ilmu Dan Riset Akuntansi, 10, 18.
Hidayanti, A. N., & Laksito, H. (2013). Pengaruh Antara Kepemilikan Keluarga Dan Corporate Governance Terhadap Tindakan Pajak Agresif. Diponegoro Journal of Accounting, 2(2), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Hidayat, A., & Muliasari, R. (2020). Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(1), 28–36. https://doi.org/10.37403/sultanist.v8i1.183
Hidayati, W., & Diyanty, V. (2018). Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak. Jurnal Akuntansi Dan Auditing Indionesia, 22(1), 46–60.
Ilhamsyah, F., Ginting, R., & Setiawan, A. (2020). PENGARUH CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Nurus. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.
Jensen, M. C., & Meckling, W. H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360.
Kusbandiyah, A., Norwani, N. M., & Jusoh, M. A. (2021). Determinants of Tax Avoidance of Public Listed Companies in Indonesia. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(3), 592–601. https://doi.org/10.17762/turcomat.v12i3.764
Malem, N., Ginting, R., Suryani, E., Telkom, U., & Laba, M. (2018). PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK ( Studi Kasus Pada Perusahaan Telekomunikasi yang Tercatat di Bursa Efek Indonesia Periode 2012-2016 ) The Effect Of Earnings Management And Corporate Governance To Tax Aggressive.
Merdeka.com. (2021). Mantan Dirjen Pajak Soroti Tax Ratio 2016-2020 Terus Menurun. Www.Merdeka.Com. https://www.merdeka.com/uang/mantan-dirjen-pajak-soroti-tax-ratio-2016-2020-terus-menurun.html
Migang, S., & Dina, W. R. (2020). Pengaruh Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap. Jurnal GeoEkonomi, 11(1), 42–55.
Mulya, A. A., & Anggraeni, D. (2022). Ukuran perusahaan, Capital Intensity, Pendanaan aset dan profitabilitas sebagai determinan faktor agresivitas pajak. Owner, 6(4), 4263–4271. https://doi.org/10.33395/owner.v6i4.1152
Mulyadi, A. B., Su’un, M., & Sari, R. (2021). Pengaruh Kepemilikan Keluarga Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur. 4(1), 1–22.
Mulyana, E. R. (2018). THE EFFECT OF CORPORATE GOVERANCE AND AUDIT QUALITY ON TAX AGGRESSIVENESS (An Empirical Study of Companies Listed in the Indonesia Stock Exchange in 2018). Photosynthetica, 2(1), 1–13. http://link.springer.com/10.1007/978-3-319-76887-8%0Ahttp://link.springer.com/10.1007/978-3-319-93594-2%0Ahttp://dx.doi.org/10.1016/B978-0-12-409517-5.00007-3%0Ahttp://dx.doi.org/10.1016/j.jff.2015.06.018%0Ahttp://dx.doi.org/10.1038/s41559-019-0877-3%0Aht
Neves, M. E., Santos, A., Proença, C., & Pinho, C. (2022). The influence of corporate governance and corporate social responsibility on corporate performance: an Iberian panel data evidence. EuroMed Journal of Business, 3(2), 521–533. https://doi.org/10.1108/EMJB-01-2022-0002
Olaniyi, A. R., & Okerekeoti, C. U. (2022). Firm Liquidity and Tax Aggressiveness of Deposit Money Banks in Nigeria. Ijaar.Org, 8(4), 44–56. https://www.ijaar.org/articles/v8n4/sms/ijaar-v8n4-Apr22-p8408.pdf
Paskalina, M., & Ningsih, M. (2022). Determinants Of Tax Aggressiveness In Food And Beverage Sub Sector Companies Listed On The Indonesia Stock Exchange. International Journal of Educational Research & Social Sciences, 3(1), 265–272. https://doi.org/10.51601/ijersc.v3i1.276
Puji, A. T., Rahmawati, Aryani, Y. A., & Setiawan, D. (2019). The effect of family ownership on aggressive tax avoidance in Indonesia. EJournal of Tax Research, 17(1), 105–117.
Raflis, R., & Ananda, D. R. (2020). Dampak Corporate Governance Dalam Memoderasi Pengaruh Likuiditas, Leverage dan Capital Intensity Pada Agresivitas Pajak Perusahaan Pertambangan. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 22(1), 120–131.
Sarpingah, S., & Purba, H. (2019). The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017). International Journal of Accounting and Finance Studies, 2(2), p95. https://doi.org/10.22158/ijafs.v2n2p95
Sartori, N. (2009). Corporate Governance Dynamics and Tax Compliance. International Trade and Business Law Review. https://heinonline.org/HOL/LandingPage?handle=hein.journals/itbla13&div=11&id=&page=
Steijvers, T., & Niskanen, M. (2014). Tax aggressiveness in private family firms: An agency perspective. Journal of Family Business Strategy, 5(4), 347–357. https://doi.org/10.1016/j.jfbs.2014.06.001
Subaida, I., & Pramitasari, T. D. (2021). Family Ownership, Corporate Governance, and Tax Aggressiveness. Sriwijaya International Journal of Dynamic Economics and Business, 1(1), 51. https://doi.org/10.29259/sijdeb.v1i1.51-62
Sugiyanto, & Candra, A. (2019). Moderating Good Corporate Governance Effect Sales Growth, Conservatisme Accounting and Liquidity Risk terhadap Agresivitas Pajak. Proseding Seminar Nasional Akuntansi, 2(1), 1–20. http://www.openjournal.unpam.ac.id/index.php/SNU/article/view/2639
Suroiyah, & Khairani, S. (2018). Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, Profitabilitas, Leverage dan Likuiditas Terhadap Agresivitas Pajak. Jurnal Ekonomi Dan Bisnis, x, 1–13.
Ullah, K., & Bagh, T. (2019). Finance and Management Scholar at Riphah International University Islamabad, Pakistan, Faculty of Management Sciences. 10(18), 140–151. https://doi.org/10.7176/RJFA
Widuri, R., Anugrah, Y., Yumico, Y., & Laurentia, C. (2019). The Effect of Family Ownership to Tax Aggressiveness with Good Corporate Governance and Transparency as Moderating Variable. Journal of Economics and Business, 2(1). https://doi.org/10.31014/aior.1992.02.01.76
Wirawan, H. K., & Sukartha, I. M. (2018). Pengaruh Kepemilikan Keluarga dan Ukuran Perusahaan pada Agresivitas Pajak dengan Corporate Governancer sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 23(1), 595–625.
Yogiswari, N. K. K., & Ramantha, I. W. (2017). PENGARUH LIKUIDITAS DAN CORPORATE SOCIAL RESPONSIBILITY PADA AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNACE SEBAGAI VARIABEL PEMODERASI Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayan. 21, 730–759.
Yuniarwati, I Cenik Ardana, Sofia Prima Dewi, & Caroline Lin. (2017). Factors That Influence Tax Avoidance in Indonesia Stock Exchange. Chinese Business Review, 16(10), 510–517. https://doi.org/10.17265/1537-1506/2017.10.005
Alkausar, B., Kawakibi, F. B., & Lasmana, M. S. (2021). Corporate Governance And Tax Aggressiveness: Agency Theory Relationship. Jurnal Reviu Akuntansi Dan Keuangan, 11(1), 138–149. https://doi.org/10.22219/jrak.v11i1.15610
Allo, M. R., Alexander, S. W., & Suwetja, I. G. (2021). Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1), 647–657.
Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232–240. https://doi.org/10.22225/kr.12.2.1596.232-240
Astriayu Widyari, N. Y., & Ketut Rasmini, N. (2019). Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak. E-Jurnal Akuntansi, 27, 388. https://doi.org/10.24843/eja.2019.v27.i01.p15
Ayem, S., Setyadi, A., & Tamansiswa, U. S. (2019). Pengaruh Profitabilitas , Ukuran Perusahaan , Komite Audit Dan Capital Intensity Terhadap Agresivitas Pajak ( Studi Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun 2013-. 1(2), 228–241. https://doi.org/10.24964/japd.v1i1.905
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56(2–3), 228–250. https://doi.org/10.1016/j.jacceco.2013.08.005
Chen, S., Chen, X., Shevlin, T., Chen, S., Chen, X., & Shevlin, T. (2010). Are Family Firms more Tax Aggressive than Non-family Firms ? Are family firms more tax aggressive than non-family firms ? Research Collection School of Accountancy, 91(1), 41–61.
Cheng, Q. (2014). Family firm research - A review. China Journal of Accounting Research, 7(3), 149–163. https://doi.org/10.1016/j.cjar.2014.03.002
Fahmi, A. A., & Adi, P. H. (2020). Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance. Perspektif Akuntansi, 3(2), 85–107. https://doi.org/10.24246/persi.v3i2.p85-107
Fama, E. F. (1983). AGENCY PROBLEMS AND RESIDUAL CLAIMS *. XXVI(June), 327–349.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 Edisi 9 (A. Tejokusumo (ed.); Cetakan IX). Badan Penerbit - Undip.
Hanna, H., & Haryanto, M. (2017). Agresivitas Pelaporan Keuangan, Agresivitas Pajak, Tata Kelola Perusahaan Dan Kepemilikan Keluarga. Jurnal Akuntansi, 20(3), 407–419. https://doi.org/10.24912/ja.v20i3.6
Hasanah, A., & Ardini, L. (2021). Etika dan Kepatuhan Pajak. Dinamika Akuntansi, Keuangan Dan Perbankan, 10(1), 1–7.
Herawati, N., Rahmawati, Bandi, B., & Setiawan, D. (2021). Family ownership and corporate tax aggressiveness: The moderating effect of independent commissioner. Journal of Governance and Regulation, 10(4), 84–92. https://doi.org/10.22495/JGRV10I4ART7
Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Ilmu Dan Riset Akuntansi, 10, 18.
Hidayanti, A. N., & Laksito, H. (2013). Pengaruh Antara Kepemilikan Keluarga Dan Corporate Governance Terhadap Tindakan Pajak Agresif. Diponegoro Journal of Accounting, 2(2), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Hidayat, A., & Muliasari, R. (2020). Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(1), 28–36. https://doi.org/10.37403/sultanist.v8i1.183
Hidayati, W., & Diyanty, V. (2018). Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak. Jurnal Akuntansi Dan Auditing Indionesia, 22(1), 46–60.
Ilhamsyah, F., Ginting, R., & Setiawan, A. (2020). PENGARUH CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Nurus. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.
Jensen, M. C., & Meckling, W. H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360.
Kusbandiyah, A., Norwani, N. M., & Jusoh, M. A. (2021). Determinants of Tax Avoidance of Public Listed Companies in Indonesia. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(3), 592–601. https://doi.org/10.17762/turcomat.v12i3.764
Malem, N., Ginting, R., Suryani, E., Telkom, U., & Laba, M. (2018). PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK ( Studi Kasus Pada Perusahaan Telekomunikasi yang Tercatat di Bursa Efek Indonesia Periode 2012-2016 ) The Effect Of Earnings Management And Corporate Governance To Tax Aggressive.
Merdeka.com. (2021). Mantan Dirjen Pajak Soroti Tax Ratio 2016-2020 Terus Menurun. Www.Merdeka.Com. https://www.merdeka.com/uang/mantan-dirjen-pajak-soroti-tax-ratio-2016-2020-terus-menurun.html
Migang, S., & Dina, W. R. (2020). Pengaruh Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap. Jurnal GeoEkonomi, 11(1), 42–55.
Mulya, A. A., & Anggraeni, D. (2022). Ukuran perusahaan, Capital Intensity, Pendanaan aset dan profitabilitas sebagai determinan faktor agresivitas pajak. Owner, 6(4), 4263–4271. https://doi.org/10.33395/owner.v6i4.1152
Mulyadi, A. B., Su’un, M., & Sari, R. (2021). Pengaruh Kepemilikan Keluarga Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur. 4(1), 1–22.
Mulyana, E. R. (2018). THE EFFECT OF CORPORATE GOVERANCE AND AUDIT QUALITY ON TAX AGGRESSIVENESS (An Empirical Study of Companies Listed in the Indonesia Stock Exchange in 2018). Photosynthetica, 2(1), 1–13. http://link.springer.com/10.1007/978-3-319-76887-8%0Ahttp://link.springer.com/10.1007/978-3-319-93594-2%0Ahttp://dx.doi.org/10.1016/B978-0-12-409517-5.00007-3%0Ahttp://dx.doi.org/10.1016/j.jff.2015.06.018%0Ahttp://dx.doi.org/10.1038/s41559-019-0877-3%0Aht
Neves, M. E., Santos, A., Proença, C., & Pinho, C. (2022). The influence of corporate governance and corporate social responsibility on corporate performance: an Iberian panel data evidence. EuroMed Journal of Business, 3(2), 521–533. https://doi.org/10.1108/EMJB-01-2022-0002
Olaniyi, A. R., & Okerekeoti, C. U. (2022). Firm Liquidity and Tax Aggressiveness of Deposit Money Banks in Nigeria. Ijaar.Org, 8(4), 44–56. https://www.ijaar.org/articles/v8n4/sms/ijaar-v8n4-Apr22-p8408.pdf
Paskalina, M., & Ningsih, M. (2022). Determinants Of Tax Aggressiveness In Food And Beverage Sub Sector Companies Listed On The Indonesia Stock Exchange. International Journal of Educational Research & Social Sciences, 3(1), 265–272. https://doi.org/10.51601/ijersc.v3i1.276
Puji, A. T., Rahmawati, Aryani, Y. A., & Setiawan, D. (2019). The effect of family ownership on aggressive tax avoidance in Indonesia. EJournal of Tax Research, 17(1), 105–117.
Raflis, R., & Ananda, D. R. (2020). Dampak Corporate Governance Dalam Memoderasi Pengaruh Likuiditas, Leverage dan Capital Intensity Pada Agresivitas Pajak Perusahaan Pertambangan. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 22(1), 120–131.
Sarpingah, S., & Purba, H. (2019). The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017). International Journal of Accounting and Finance Studies, 2(2), p95. https://doi.org/10.22158/ijafs.v2n2p95
Sartori, N. (2009). Corporate Governance Dynamics and Tax Compliance. International Trade and Business Law Review. https://heinonline.org/HOL/LandingPage?handle=hein.journals/itbla13&div=11&id=&page=
Steijvers, T., & Niskanen, M. (2014). Tax aggressiveness in private family firms: An agency perspective. Journal of Family Business Strategy, 5(4), 347–357. https://doi.org/10.1016/j.jfbs.2014.06.001
Subaida, I., & Pramitasari, T. D. (2021). Family Ownership, Corporate Governance, and Tax Aggressiveness. Sriwijaya International Journal of Dynamic Economics and Business, 1(1), 51. https://doi.org/10.29259/sijdeb.v1i1.51-62
Sugiyanto, & Candra, A. (2019). Moderating Good Corporate Governance Effect Sales Growth, Conservatisme Accounting and Liquidity Risk terhadap Agresivitas Pajak. Proseding Seminar Nasional Akuntansi, 2(1), 1–20. http://www.openjournal.unpam.ac.id/index.php/SNU/article/view/2639
Suroiyah, & Khairani, S. (2018). Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, Profitabilitas, Leverage dan Likuiditas Terhadap Agresivitas Pajak. Jurnal Ekonomi Dan Bisnis, x, 1–13.
Ullah, K., & Bagh, T. (2019). Finance and Management Scholar at Riphah International University Islamabad, Pakistan, Faculty of Management Sciences. 10(18), 140–151. https://doi.org/10.7176/RJFA
Widuri, R., Anugrah, Y., Yumico, Y., & Laurentia, C. (2019). The Effect of Family Ownership to Tax Aggressiveness with Good Corporate Governance and Transparency as Moderating Variable. Journal of Economics and Business, 2(1). https://doi.org/10.31014/aior.1992.02.01.76
Wirawan, H. K., & Sukartha, I. M. (2018). Pengaruh Kepemilikan Keluarga dan Ukuran Perusahaan pada Agresivitas Pajak dengan Corporate Governancer sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 23(1), 595–625.
Yogiswari, N. K. K., & Ramantha, I. W. (2017). PENGARUH LIKUIDITAS DAN CORPORATE SOCIAL RESPONSIBILITY PADA AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNACE SEBAGAI VARIABEL PEMODERASI Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayan. 21, 730–759.
Yuniarwati, I Cenik Ardana, Sofia Prima Dewi, & Caroline Lin. (2017). Factors That Influence Tax Avoidance in Indonesia Stock Exchange. Chinese Business Review, 16(10), 510–517. https://doi.org/10.17265/1537-1506/2017.10.005
Published
2025-01-30
How to Cite
PUSPADEWI, Putu Nanda; SUPADMI, Ni Luh.
Pengaruh Family Ownership dan Likuiditas pada Agresivitas Pajak dengan Corporate Governance sebagai Variabel Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 1, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/105593>. Date accessed: 14 mar. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i01.p16.
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