PENGARUH KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE

Stella Butje · Elisa Tjondro

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Corporate Taxation and Avoidance Taxation and Compliance Studies Corporate Governance and Financial Management

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh karakter eksekutif dan koneksi politik terhadap tax avoidance. Sampel yang digunakan dalam penelitian ini berjumlah 74 perusahaan yang berasal dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2009-2013. Teknik analisis data yang digunakan adalah analisis regresi linear bergandadengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa karakter eksekutif dan koneksi politik berpengaruh signifikan terhadap tax avoidance. Sedangkan untuk variabel kontrol ukuran perusahaan, leverage, pertumbuhan penjualan dan sektor industri kecuali industri 7 berpengaruh signifikan terhadap tax avoidance.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2006Politically Connected Firms 2006Political Connections and Corporate Bailouts 2008Long-Run Corporate Tax Avoidance 2010The Effects of Executives on Corporate Tax Avoidance 2010The quality of accounting information in politically connected firms 2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆2009Managerial risk-taking behavior and equity-based compensation☆

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2019The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015 2016Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia 2018The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance 2020PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE 2021The influence factors of tax avoidance in Indonesia

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