Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Vol. 7 No. 1 (2022): Januari 2022

Analisis Tingkat Koneksi Politik Terhadap Tax Avoidance: Perusahaan Manufaktur di BEI Tahun 2015-2019

Kurnia Imanuella (Universitas Kristen Satya Wacana)
Theresia Woro Damayanti (Universitas Kristen Satya Wacana)

Article Info

Publish Date
27 Jan 2022

Abstract

Taking into consideration that the highest national income source came from the tax revenue but cannot be neglected, that tax avoidance is one of the determining factors why its operation has not been performed well. Political connections presumed to be one driver of the tax avoidance popularity. This study aimed to investigate the effect of corporate political connection towards tax avoidance. The analysis has used secondary data of manufacturing companies financial statements listed in Indonesia Stock Exchange over the period of 2015-2019. 376 qualified financial statements were processed by using panel data regression analysis through eviews. The result indicates there is a significant association between political connections and tax avoidance behaviour.

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Journal Info
Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Website

Abbrev

peta

Publisher

Sekolah Tinggi Ilmu Ekonomi Kesuma Negara Blitar

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi. ...