PENGARUH KONEKSI POLITIK TERHADAP TAX AGGRESSIVENESS (Studi Empiris : Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)
Abstract
This study aims to see the influence of political connections on tax aggressiveness. The population in this study are all manufacturing companies listed in the Indonesia Stock Exchange in 2014-2017. The sample in this study used purposive sampling sampling technique. The analysis was carried out by using a simple regression model. The results of this study indicate that political connections have no significant effect on tax aggressiveness with CETR measurements (sig 0.318), SHELTER (sig 0.385) and PRED_UTB (sig 0.083). Political connections have no effect on tax aggressiveness. Political connections have no effect on tax aggressiveness. Based on the results of the study, it is recommended for management to consider the risk of actions that will be carried out related to taxes and for further researchers it is recommended to add other independent variables that are thought to affect tax aggressiveness.
Keyword : Political connection, tax aggressiveness
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