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Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia

Author

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  • Yety Anggraini

    (Universitas Sebelas Maret, Indonesia)

  • Wahyu Widarjo

    (Universitas Sebelas Maret, Indonesia)

Abstract

This study aims to analyze the effect of political connection and institutional ownership toward tax aggressiveness on manufacturing companies listed on Indonesia Stock Exchange. Samples for this study are 62 manufacturing companies listed between the periods of 2014 - 2018, hence obtained 310 observations. Result of this study shows that political connection of the directors and institutional ownership have positive and significant effect toward tax aggressiveness, while the political connection of the board of commissioners does not significantly affect toward the tax aggressiveness. Furthermore, this study also finds the difference of political connection and institutional ownership between big companies and small companies. The effect of political connection of the directors is stronger in small companies than big companies, while the effect of political connection of the board of commissioners toward tax aggressiveness is stronger in big companies than small companies.

Suggested Citation

  • Yety Anggraini & Wahyu Widarjo, 2020. "Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia," European Journal of Business and Management Research, European Open Science, vol. 5(5), September.
    • Handle: RePEc:epw:ejbmr0:v:5:y:2020:i:5:id:50528
    DOI: 10.24018/ejbmr.2020.5.5.528
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