Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh.
This research aims to obtain empirical evidence of whether there is influence family ownership, foreign ownership, corporate governance, permanent different and temporary different of aggressive tax avoidance. Research data are secondary data form of financial statements information 100 CG rankings...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi Mara Selangor
2020
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| Online Access: | https://ir.uitm.edu.my/id/eprint/33017/ |
| _version_ | 1848808173244252160 |
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| author | Kusbandiyah, Ani Mat Norwani, Norlia Jusoh, Mohd Abdullah |
| author_facet | Kusbandiyah, Ani Mat Norwani, Norlia Jusoh, Mohd Abdullah |
| author_sort | Kusbandiyah, Ani |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This research aims to obtain empirical evidence of whether there is influence family ownership, foreign ownership, corporate governance, permanent different and temporary different of aggressive tax avoidance. Research data are secondary data form of financial statements information 100 CG rankings of public companies by Indonesian Institute for Corporate Directorship. period 2013 – 2016. The results of this study concluded that foreign, family ownership, and permanent different negatively influence toward, aggressive tax avoidance, but corporate governance and temporary different no influence toward aggressive tax avoidance. The results of this research at showed from Sig value of foreign ownership 0.014 less than 0.05, family ownership 0.22 less than 0.05, permanent different 0.60 less than 0.10. But sig value of corporate governance 0.405 more than 0.05 and temporary different 0.289 more than 0.05. |
| first_indexed | 2025-11-14T22:54:30Z |
| format | Article |
| id | uitm-33017 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:54:30Z |
| publishDate | 2020 |
| publisher | Universiti Teknologi Mara Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-330172020-08-05T09:17:26Z https://ir.uitm.edu.my/id/eprint/33017/ Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. abrij Kusbandiyah, Ani Mat Norwani, Norlia Jusoh, Mohd Abdullah Accounting. Bookkeeping Tax accounting This research aims to obtain empirical evidence of whether there is influence family ownership, foreign ownership, corporate governance, permanent different and temporary different of aggressive tax avoidance. Research data are secondary data form of financial statements information 100 CG rankings of public companies by Indonesian Institute for Corporate Directorship. period 2013 – 2016. The results of this study concluded that foreign, family ownership, and permanent different negatively influence toward, aggressive tax avoidance, but corporate governance and temporary different no influence toward aggressive tax avoidance. The results of this research at showed from Sig value of foreign ownership 0.014 less than 0.05, family ownership 0.22 less than 0.05, permanent different 0.60 less than 0.10. But sig value of corporate governance 0.405 more than 0.05 and temporary different 0.289 more than 0.05. Universiti Teknologi Mara Selangor 2020-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/33017/1/33017.pdf Kusbandiyah, Ani and Mat Norwani, Norlia and Jusoh, Mohd Abdullah (2020) Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. (2020) Advances in Business Research International Journal <https://ir.uitm.edu.my/view/publication/Advances_in_Business_Research_International_Journal.html>, 6 (1). pp. 1-6. ISSN 2462-1838 |
| spellingShingle | Accounting. Bookkeeping Tax accounting Kusbandiyah, Ani Mat Norwani, Norlia Jusoh, Mohd Abdullah Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. |
| title | Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. |
| title_full | Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. |
| title_fullStr | Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. |
| title_full_unstemmed | Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. |
| title_short | Aggressive tax avoidance determinant factors of cg rankings 100 public companies by Indonesian institute for corporate directorship / Ani Kusbandiyah, Norlia Mat Norwani and Mohd Abdullah Jusoh. |
| title_sort | aggressive tax avoidance determinant factors of cg rankings 100 public companies by indonesian institute for corporate directorship / ani kusbandiyah, norlia mat norwani and mohd abdullah jusoh. |
| topic | Accounting. Bookkeeping Tax accounting |
| url | https://ir.uitm.edu.my/id/eprint/33017/ |