Pengaruh Business Strategy terhadap Tax Planning: Peran Financial Expertise dan Institutional Ownership

Girindratama, Muhammad Wisnu and Rudiawarni, Felizia Arni (2022) Pengaruh Business Strategy terhadap Tax Planning: Peran Financial Expertise dan Institutional Ownership. Media Riset Akuntansi, Auditing & Sistem Informasi, 22 (1). pp. 65-90. ISSN 2442 - 9708 (Online); 1411 - 8831 (Print)

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The purpose of this study is to analyze the effect of business strategy on tax planning. This study uses corporate governance, which is proxied by financial expertise and institutional ownership, as moderating variables and the company's characteristics as a control variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2015-2019 period. Determination of the sample using the specified criteria and collected a total of 525 firm years. We use multiple linear regression analysis to test the hypothesis. This research develops new insights regarding the relationship between business strategy and tax planning by including corporate governance variables into the moderation model and performs additional analyzes. Additional analyzes were conducted to explore the effect of moderation on firms with certain characteristics. The results of this study indicate that defenders are not involved in tax planning efforts while prospectors are involved in tax planning efforts. In addition, it was found that financial expertise moderates the influence of business strategy on tax planning in companies with certain characteristics.

Item Type: Article
Uncontrolled Keywords: Business Strategy; Financial Expertise; Firm Characteristics; Institutional Ownership; Tax Planning
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Date Deposited: 26 Nov 2021 03:45
Last Modified: 04 Jul 2022 03:13

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