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The Effect of Corporate Political Connections on Tax Aggressiveness : Evidence in Indonesia

Wicaksono, Agung Prasetyo Nugroho (2019) The Effect of Corporate Political Connections on Tax Aggressiveness : Evidence in Indonesia. Journal of Applied Accounting and Taxation (JAAT), 4 (2). pp. 139-143. ISSN 2548-9925

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Abstract

This study examines whether corporate political connections influence tax aggressiveness in state-owned enterprises and private-owned enterprises in Indonesia. The observation period is 2015 to 2017. The population taken is a state-owned enterprise and a non-financial sector private sector business entity with 327 companies with a period of 3 years. Then the determination of the sample using a purposive sampling method used a sample of 148 companies. The results of this study indicate that the existence of political connections in state-owned enterprises and private-owned enterprises has a significant positive effect on tax aggressiveness.

Item Type: Article
Keywords: Political Connections, Tax Aggressiveness
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: Ulfatul Mufidah
Date Deposited: 03 Sep 2020 05:13
Last Modified: 03 Sep 2020 05:13
URI : http://eprints.umm.ac.id/id/eprint/65937

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