The Effect of Strategy Business on Tax Aggressiveness

Muhamad Ihsan, Elia Mustikasari

2018

Abstract

The purpose of this research is to obtain empirical evidence about the impact of strategy business on tax aggressiveness. Companies that follow either prospector or defender strategies tend to seek tax aggressiveness to increase their profit. Using a purposive sampling method, the empirical data was drawn from 66 manufacturing companies listed in the Indonesia Stock Exchange (IDX), observed over a three-year period during 2013–2015. Multiple regression models were examined to test the hypotheses. The results showed that business strategies had a significant impact on tax aggressiveness. This is significant, because companies used the same strategy from 2013 to 2015 to increase their profit and subsequently improve performance. The value of this research is the empirical study and enrichment of literature regarding tax aggressiveness.

Paper Citation

in Harvard Style

Ihsan M. and Mustikasari E. (2018). The Effect of Strategy Business 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 854-859. DOI: 10.5220/0007022108540859

in Bibtex Style

@conference{jcae symposium18,
author={Muhamad Ihsan and Elia Mustikasari},
title={The Effect of Strategy Business 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={854-859},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007022108540859},
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 Strategy Business on Tax Aggressiveness
SN - 978-989-758-339-1
AU - Ihsan M.
AU - Mustikasari E.
PY - 2018
SP - 854
EP - 859
DO - 10.5220/0007022108540859