BibTex Citation Data :
@article{JBS55818, author = {I Dewa Ayu Diah Pradnya Paramita and Fuad Fuad}, title = {THE EFFECTS OF AUDIT FEES, AUDIT QUALITY AND OWNERSHIP STRUCTURES ON TAX AGGRESSIVENESS: EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA}, journal = {JURNAL BISNIS STRATEGI}, volume = {32}, number = {1}, year = {2023}, keywords = {tax aggressiveness; audit fee; audit firms; auditor industry specialization; managerial ownership; foreign ownership; institutional ownership}, abstract = { This study investigates the effect of audit fees, auditors’ quality, and ownership structure on tax aggressiveness in Indonesian manufacturing companies. The sample of this study is based on 132 firm-year observations of IDX-listed companies in Indonesia during the 2018–2021 periods. Our study relies on the panel regression models to test the hypotheses. The results show that audit fees, audit quality with auditor industry specialization proxies, and foreign ownership significantly affect corporate tax aggressiveness. We also find significant differences in tax aggressiveness in the period before and during the Covid-19 pandemic. Our study provides a significant contribution to the accounting literature on how corporate tax aggressiveness is determined by audit characteristics and ownership structure. }, issn = {2580-1171}, pages = {1--14} doi = {10.14710/jbs.32.1.1-14}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/55818} }
Refworks Citation Data :
This study investigates the effect of audit fees, auditors’ quality, and ownership structure on tax aggressiveness in Indonesian manufacturing companies. The sample of this study is based on 132 firm-year observations of IDX-listed companies in Indonesia during the 2018–2021 periods. Our study relies on the panel regression models to test the hypotheses. The results show that audit fees, audit quality with auditor industry specialization proxies, and foreign ownership significantly affect corporate tax aggressiveness. We also find significant differences in tax aggressiveness in the period before and during the Covid-19 pandemic. Our study provides a significant contribution to the accounting literature on how corporate tax aggressiveness is determined by audit characteristics and ownership structure.
Article Metrics:
Last update:
Last update: 2025-11-29 16:03:58
To have their manuscript accepted and published by Jurnal Bisnis Strategi, authors must complete the review process. Articles in Jurnal Bisnis Strategi are published under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), allowing readers to view, share, and adapt the material, including for commercial purposes, under the following conditions:
Attribution: Proper credit must be given to the authors, a link to the license must be provided, and any changes made must be indicated. This must be done in a reasonable way, but not in a manner that suggests the original author or licensor endorses your use.
ShareAlike: If you remix, transform, or build upon the work, your contributions must be distributed under the same license as the original.
No Additional Restrictions: You cannot impose legal terms or technological measures that restrict others from using the material as permitted by the license.
The copyright of the articles is assigned to the author(s), and they retain rights to the published work. Both the Editorial Team of Jurnal Bisnis Strategi and the author(s) work together to ensure that no errors, either in data or statements, are present in the published articles. Authors submitting to this journal agree to the following terms:
Authors retain copyright and grant the journal the right of first publication, with the work being licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), which allows others to share the work, provided the authorship and initial publication in the journal are acknowledged.
The journal permits authors to maintain copyright and publishing rights without restrictions.
Authors are free to enter into separate agreements for the non-exclusive distribution of the journal's published version, such as posting it in an institutional repository or publishing it in a book, as long as the initial publication in the journal is acknowledged.
Authors are encouraged to share their work online (e.g., on personal websites or institutional repositories) before and during the submission process, as this can foster academic exchange and increase citation opportunities.
View My Stats
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
