Political Connections and Tax Avoidance
Abstract Purpose - This study aims to find empirical evidence whether political connections affect tax avoidance. Design/methodology/approach - The research method used is a quantitative research method from annual reports and financial statements of primary consumption sector companies listed o...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Maranatha Christian University
2024-05-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/8318 |
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| Summary: | Abstract
Purpose - This study aims to find empirical evidence whether political connections affect tax
avoidance.
Design/methodology/approach - The research method used is a quantitative research method from annual reports and financial statements of primary consumption sector companies listed on the IDX (Indonesia Stock Exchange) for 2019-2021. The sampling method used is a non-probability sampling method (purposive sampling). This study used regression panel data processed using Eviews 12.
Findings - the results showed that political connections affect tax avoidance.
Research limitations/implications – Investors who wish to invest in a company may choose
to invest in companies with political connections due to the minimal tax avoidance practices
carried out in such companies.
Keywords: Tax, Political Connections, and Tax Avoidance |
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| ISSN: | 2085-8698 2598-4977 |