Determinant factors of tax aggressiveness in family manufacturing companies
Keywords:
Good corporate governance, Political connections, Board gender diversity, Tax aggressiveness, Family firmsAbstract
Tax aggressiveness can potentially threaten and harm state tax revenues. This study aims to examine the influence of good corporate governance, political connections, and board gender diversity on tax aggressiveness. According to Socioemotional Wealth (SEW) theory, family businesses strive to manage their operational activities effectively to sustain a positive social perception, which in turn supports the protection and continuity of the company’s reputation. This study focused on family-owned manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2023. Purposive sampling was applied to determine the research sample, and multiple linear regression analysis was employed to test the proposed hypotheses. The results indicate that audit committees and board gender diversity have a negative effect on tax aggressiveness, while other variables have no effect. This research is expected to contribute to providing information for companies in decision-making or policymaking to avoid detrimental actions.
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