The Effect of Advertising Expense, Company Size and Leverage on Tax Aggressiveness

Ibs. Anjani Muchtado, Elia Mustikasari

2018

Abstract

The purpose of this study is to examine and analyze the effect of advertising expense, company size and leverage on tax aggressiveness. Tax aggressiveness is proxied by the current ETR. The population used in this study is manufacturing companies that were listed on the Indonesian Stock Exchange (IDX) in 2013–2015. Based on the purposive sampling method, 140 data samples have been obtained. The multiple linear regression method is used to analyze this study. The result empirically showed that advertising expense has no effect on tax aggressiveness, while firm size and leverage do have an effect on tax aggressiveness. Larger companies might be the object of government attention related to tax aggressiveness. Companies that have strong leverage have a tendency to avoid tax aggressiveness due to a wish to avoid their creditors’ attention.

Paper Citation

in Harvard Style

Muchtado I. and Mustikasari E. (2018). The Effect of Advertising Expense, Company Size and Leverage on Tax Aggressiveness.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 847-853. DOI: 10.5220/0007022008470853

in Bibtex Style

@conference{jcae symposium18,
author={Ibs. Anjani Muchtado and Elia Mustikasari},
title={The Effect of Advertising Expense, Company Size and Leverage on Tax Aggressiveness},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={847-853},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007022008470853},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Effect of Advertising Expense, Company Size and Leverage on Tax Aggressiveness
SN - 978-989-758-339-1
AU - Muchtado I.
AU - Mustikasari E.
PY - 2018
SP - 847
EP - 853
DO - 10.5220/0007022008470853