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Kurnia Kurnia
Telkom University
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Journal : Jurnal Akuntansi Aktual

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Pengaruh non-financial distress, koneksi politik, dan intensitas persediaan terhadap tax avoidance Dudi Pratomo; Kurnia Kurnia; Annisa Justica Maulani
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p107

Abstract

AbstractThe purpose of this study is to analyze the relationship among non-financial distress, political connections, and inventory intensity and tax avoidance. The study was conducted on all pharmaceutical sub-sector companies from 2013 to 2018. We used data from the financial statements from the companies’ official websites and the IDX website. The data were analyzed using panel data regression. We find that nonfinancial distress and political connections affect tax avoidance practices. However, inventory intensity has no influence on tax avoidance practices.AbstrakTujuan penelitian ini adalah untuk menganalisis hubungan non-financial distress , koneksi politik, dan intensitas persediaan terhadap tax avoidance. Populasi penelitian adalah seluruh perusahaan subsektor farmasi dari 2013 hingga 2018. Data diperoleh dari laporan keuangan yang terdapat pada website resmi perusahaan dan BEI. Data pada penelitian ini dianalisis menggunakan regresi data panel. Penelitian ini menemukan bahwa non-financial distress dan koneksi politik dapat mempengaruhi pengaruh praktik tax avoidance. Akan tetapi, intensitas persediaan tidak dapat mempengaruhi praktik tax avoidance.
Co-Authors Alda Khoirun Nisa' Andrieta Shintia Dewi Annisa Justica Maulani Annisa Nurbaiti Arif Partono Prasetio Azka Aminah Azzuhriyyah Dedik Nur Triyanto Donni Junipriansa Dudi Pratomo Fanni Husnul Hanifa Ganjar M Disastra Krishna Kusumahadi Mieko Demak Timothea Muhammad Muslih Ratri Wahyuningtyas Siska P Yudowati Vaya Juliana Dillak Widya Sastika Winda Sangata Ramadhani Zildjianika Salfa Bela