ARTICLE
TITLE

The Influence of Market Competition Toward Tax Aggressiveness with Management Ability as a Moderation Variable

SUMMARY

This study aims to examine whether market competition influences tax aggressiveness and whether management capabilities moderates the causality of market competition on tax aggressiveness. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample in this study was obtained using the purposive sampling method, sorted for those which listed during 2016-2018, were not reporting loss during the observation period, and have complete data needed in this study. Therefore, this study obtained 68 companies as the research sample. Based on panel data regression analysis, this study indicate that market competition has a positive effect on tax aggressiveness. Moreover, the management ability weakens the effect of market competition on tax aggressiveness. High market competition causes companies to do higher tax aggressiveness, and companies that have competent managers will minimize companies to do tax aggressiveness in response to high market competition.

PAGES
pp. 18 - 36
COLLECTIONS
Economy

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