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All Journal Journal of Economic, Bussines and Accounting (COSTING) Ganaya: Jurnal Ilmu Sosial dan Humaniora Performance : Jurnal Bisnis dan Akuntansi INTEGRITAS : Jurnal Pengabdian Madaniya Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Abdi Masyarakat Indonesia Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Society Development (IJSD) Journal of Accounting and Financial Issue
Aprilya Dwi Yandari
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Wiraraja, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

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The Role of Company Size as a Moderating Variable in the Relationship Between Tax Avoidance, Political Connections and Corporate Governance Desman Serius Nazara; Stellamaris Metekohy; Muhamad Irpan Nurhab; Aprilya Dwi Yandari; Roy Setiawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6104

Abstract

With business size acting as a moderating variable, the goal of this study is to gather empirical data regarding the impact of political and corporate links on tax evasion. The manufacturing firms in the consumer products sector that were listed on the Indonesia Stock Exchange between 2017 and 2021 were the subject of this study. Purposive sampling is used to determine the sample. A total of 100 data samples from 20 firms over a 5-year period made up the study's sample size. the approach of data analysis that makes use of moderated regression analysis and multiple linear regression analysis. The findings demonstrate that institutional ownership and political ties have an impact on tax evasion, but independent commissioners and the audit committee have no impact. According to the results of the moderation test, business size can influence institutional ownership and independent commissioners but not audit committees or political links in terms of tax evasion.
Co-Authors Astri Furqani Desman Serius Nazara Dessy Novita Laras Asih Dhea Ayu Risna Dina Kurniawati Endang Widyastuti Hafidhah Hafidhah Isnani Yuli Andini Kurniawan Novianto Laurentia Maria Husada Miftahol Arifin Moh. Faisol Muhamad Irpan Nurhab Nurul Imamah Roy Setiawan Stellamaris Metekohy Very Andrianingsih Yusi Yuliarisa