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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Wahana Riset Akuntansi JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi ACCOUNTABILITY Jurnal Akuntansi dan Pajak J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Sartika Wulandari
Universitas Stikubank (UNISBANK) Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : J-MAS (Jurnal Manajemen dan Sains)

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Pengaruh Koneksi Politik, Kepemilikan Manajerial dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Lia Apriliani; Sartika Wulandari
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.902

Abstract

Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this research is to analyze the effect of political connection, manajerial ownership and sales growth on tax avoidance with 2 control variables, which are firm size and firm age. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange for period 2017-2021. The number of samples used in this study were 140 samples based on the purposive sampling method. The data analysis technique in this study is quantitative analysis by using multiple linier regression method. The results of this study indicate that partially the variable managerial ownership and firm size have a positive affect on tax avoidance in sample companies, while the political connection, sales growth and firm age do not affect on tax avoidance in sample companies.
Co-Authors Adela Rahma Putri Adila Ayu Sukma Andi Prasetyo Assyifayufi Khoirul Nisa Damayanti, Vina Novia Fa'iq Mirza Barid Fasya Fadhila Fitria Suciati Hardiyanti, Widhian Lia Apriliani Luky Nur Faadiyanti Mahendra Jaya Wardana muchammad tri rinaldi Muhammad Ali Ma'sum Nichen Ria Pucantika Pucantika Rachmawati Meita Octaviani Rachmawati Meita Oktaviani Sabna, Zona Atasa Azizah Sasongko Wahyu Widodo Sunarto Sunarto Wicaksari, Yulana