Special relationship transactions against tax aggressiveness in property companies with institutional ownership as a moderating variable

Afani, Moh., Atika, Bunga Filsa, Cahya, Rama Putra Adi, Setyaningsih, Nina Dwi and Murdiansyah, Isnan (2024) Special relationship transactions against tax aggressiveness in property companies with institutional ownership as a moderating variable. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 18 (2). pp. 149-159. ISSN 0126-1258

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Abstract

This study examines the effect of special relationship sales transactions
and special relationship lending on tax aggressiveness with institutional
ownership as a moderating variable. The data used in this study is
secondary data taken from the annual financial statements of several
property and real estate companies listed on the Indonesia Stock
Exchange for 2020, 2021 and 2022. The sample in this study obtained
54 data from 18 selected companies using a purposive sampling
technique. This study uses quantitative analysis methods, and the data
analysis techniques used in this study are multiple regression equations
and Moderated Regression Analysis (MRA). The results of this study
indicate that Special Relationship Sales Transactions do not affect Tax
Aggressiveness, while Special Relationship Lending Transactions have
a positive effect on Tax Aggressiveness. Then Insti tutional Ownership
cannot moderate the effect of special relationship sales transactions and
special relationship lending transactions on tax aggressiveness

Item Type:	Journal Article
Keywords:	Tax Aggressiveness; Institutional Ownership; Special Relationship Transactions
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics 14 ECONOMICS > 1402 Applied Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Nina Dwi
Date Deposited:	31 Oct 2024 09:48

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