Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector

Kurnia; Ninit Megalia Pransisca

doi:10.24912/ja.v29i1.1668

Authors

Kurnia Faculty of Economic and Bussiness, Telkom University, Bandung
Ninit Megalia Pransisca Faculty of Economic and Bussiness, Telkom University, Bandung

DOI:

https://doi.org/10.24912/ja.v29i1.1668

Keywords: Tax Aggressiveness; Related Party Transaction; Advertising Expenses; Executive Compensation.

Abstract

Tax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on tax aggressiveness at companies from the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2017 until 2021. The method used for sample selection is purposive sampling, which obtained 18 samples, totalling 90 observations. The research used a quantitative approach and panel data regression analysis technique. The outcomes of this research show that related party transactions, advertising expenses, and executive compensation simultaneously influence tax aggressiveness. According to the partial test, the results showed that the related party transaction negatively influences tax aggressiveness. In contrast, advertising expenses and executive compensation do not influence tax aggressiveness.

Author Biographies

Kurnia, Faculty of Economic and Bussiness, Telkom University, Bandung

akukurnia@telkomuniversity.ac.id

Ninit Megalia Pransisca, Faculty of Economic and Bussiness, Telkom University, Bandung

ninitmegalia@gmail.com

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