Political Connections and Tax Avoidance

Tjahyadi, Sherin and Carolina, Verani (2024) Political Connections and Tax Avoidance. Jurnal Akuntansi Maranatha, 16 (1). pp. 158-167. ISSN 2598-4977

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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.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Tjahyadi, Sherin UNSPECIFIED UNSPECIFIED Author Carolina, Verani UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Tax, Political Connections, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economics > 51 Accounting Department
Depositing User:	Perpustakaan Maranatha
Date Deposited:	28 Mar 2025 04:47
Last Modified:	28 Mar 2025 04:47
URI:	http://repository.maranatha.edu/id/eprint/33556

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