TAX AGGRESSIVENESS AS FIRM'S BUSINESS STRATEGY AMONG MANUFACTURING COMPANIES LISTED ON THE IDX

SITI, Mutingah and HARTO, Puji (2019) TAX AGGRESSIVENESS AS FIRM'S BUSINESS STRATEGY AMONG MANUFACTURING COMPANIES LISTED ON THE IDX. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine whether the business strategy applied by the company influences the level of corporate tax aggressiveness. The type of business strategy applied by the company is measured by five proxies, which are then carried out scoring. The scoring results are then converted into a dummy variable. Whereas for corporate tax aggressiveness measured by two measurement models, namely Book ETR and Cash ETR. This study uses a purposive sampling method, where manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017 are the research population. From the application of the method obtained 44 manufacturing companies each year that meet the criteria as a research sample, so the total sample used in this study as 220 samples. This research uses panel regression analysis where REM (Random Effect Model) is used for the first model regression with Book ETR as proxy for measured tax aggressiveness, meanwhile FEM (Fixed Effect Model) is used for second model regression with Cash ETR as a proxy for measured tax aggressiveness. The results of this study indicate that there is no influence of the firm’s business strategy with the level of corporate tax aggressiveness.Because majority of companies in Indonesia have not applied business strategies constantly for five years research.

Item Type:Thesis (Undergraduate)
Additional Information: Business strategy, Tax aggressiveness, ETR, REM, FEM
Uncontrolled Keywords: Business strategy, Tax aggressiveness, ETR, REM, FEM
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74324
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:17 Jul 2019 14:23
Last Modified:17 Jul 2019 14:23

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