The Influence of Family Ownership and Liquidity on Tax Aggressiveness with Corporate Governance as a Moderating Variable

Abstract

This study aims to obtain empirical evidence regarding the effect of
family ownership and liquidity on tax aggressiveness with corporate
governance as a moderating variable. The sample of this study amounted
to 20 companies listed on the Indonesia Stock Exchange (IDX) in 2019
2021. The analysis technique used is Moderated Regression Analysis
(MRA). The results of this study indicate that family ownership has a
negative effect on tax aggressiveness and liquidity has no effect on tax
aggressiveness. This study also shows that corporate governance is able
to strengthen the effect of family ownership on tax aggressiveness but
cannot moderate the effect of liquidity on tax aggressiveness.