Jurnal Akuntansi
Vol 8, No 2 (2019): JURNAL AKUNTANSI

PERAN CSR, UKURAN PERUSAHAAN, KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP POTENSI TAX AVOIDANCE

Mamlu Atul Munawaro (STIE Muhammadiyah Jakarta)
Ramdany Ramdany (STIE Muhammadiyah Jakarta)

Article Info

Publish Date
05 Mar 2020

Abstract

The purpose of this research is to test the influence of corporate social responsibility, firm size , character executive and connections political about the potential of tax avoidance. The population in this research is a conglomerate company listed on the Indonesia Stock Exchange from 2014 to 2018. Sampling using the Purposive sampling method as much as 42 conglomerate companies in 2014-2018. The analytical techniques used in this study are multiple linear regression analyses. The results of the analysis showed that political connections were significantly positive against the potential tax avoidance. While Corporate Social Responsibility, corporate size, executive character are not determine the potential of tax avoidance.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
329.177 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode ...