International Journal of Accounting and Taxation

The influence of Tax Aggressiveness and Managerial Ownership to the Firm Value
Muhammad Yusuf, Etty Murwaningsari, Khomsiyah

Abstract
The research aims to analyze and obtain empirical evidence about the influence of tax aggressiveness. and managerial ownership to the Firm Value The independent variables used are tax aggressiveness. and Managerial Ownership. The dependent variable used is the Firm Value. The control variable Firm Size. The research population was a companies listed in Bursa Efek Indonesia (BEI) during 2012-2016 period. Sample was collected by purposive sampling method. Total 55 data companies were taken as study’s sample. Analysis method of this research used was multiple regression analysis. The result of this research showed that Firm Value didn’t affect to of tax aggressiveness listed on Bursa Efek Indonesia (BEI), while Managerial Ownership affect to of tax aggressiveness listed on Bursa Efek Indonesia (BEI).

Full Text: PDF     DOI: 10.15640/ijat.v8n1a2