Acceso usuarios
Eva Herianti
, Amor Marundha
Purpose: The objectives of this study is to examine and analyze the effect of Aggressive Tax Actions on Earnings Quality in which mediated by Managerial Ownership.
Theoretical framework: The theoretical framework of this study is grounded in the examination of the interplay between aggressive tax actions, managerial ownership, and earnings quality. The study likely draws on existing theories in finance, taxation, and corporate governance to develop a conceptual basis for understanding how aggressive tax actions may affect both managerial ownership and, subsequently, earnings quality.
Design/Methodology/Approach: This study utilizes a sample of banking companies listed on the Indonesia Stock Exchange for the period 2019-2021 through purposive sampling method. As a result, 13 research samples were obtained for the three-year. Therefore, the total number of observations is 39. The analytical tool used is Eviews version 13 with a panel data regression approach.
Findings: Aggressive tax actions determine no significant effect on earnings quality. However, a negative and significant effect is observed on managerial ownership. Managerial ownership, in turn, does not affect significantly on earnings quality. The study also explores the indirect impact of aggressive tax actions on earnings quality through managerial ownership, finding no significant effect.
Research, Practical & Social implications: Practically, the findings offer guidance for financial decision-making and taxation policies in Indonesian banking companies. Socially, the study enhances transparency and accountability in the financial sector, benefiting stakeholders.
Originality/Value: The study's original contribution lies in empirical exploration of the relationships between aggressive tax actions, managerial ownership, and earnings quality in the specific context of Indonesian banking companies, adding valuable insights to the existing financial literature.
