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All Journal Jurnal Akuntansi dan Ekonomika LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business Media Mahardhika JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif El-Qist : Journal of Islamic Economics and Business (JIEB) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Ekobis: Jurnal Ilmu Manajemen dan Akuntansi KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Sistim Informasi dan Teknologi Maqdis: Jurnal Kajian Ekonomi Islam Journal of Artificial Intelligence and Digital Business Jurnal Penelitian Ekonomi Manajemen dan Bisnis Journal of Information System, Technology and Engineering Accounting Journal of Ibrahimy (AJI) Jurnal Ekonomi, Manajemen, Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Aristantia, Selvia Eka
Universitas Islam Negeri Sunan Ampel Surabaya
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

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DOES POLITICAL CONNECTION, SALES GROWTH, AND INSTITUTIONAL OWNERSHIP AFFECT ON TAX AVOIDANCE? Dita Tristianti Sagita Putri; Aristantia, Selvia Eka
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.271

Abstract

This study aims to determine the effect of political relations, sales growth, and institutional ownership on tax avoidance partially and simultaneously. The method used in this study is a quantitative method. The population in this study were 55 manufacturing companies in the consumer goods industry sector listed on the IDX during the 2017-2019 period. The sample of this research is 99 companies with purposive sampling technique. The data analysis technique of this study uses multiple linear regression analysis with the help of SPSS 25 software. The results of this study indicate that partially the political variable connection and sales growth have no significant effect on tax avoidance, but the institutional ownership variable has a significant effect on tax avoidance. Meanwhile, simultaneously, the variables of political connection, sales growth and institutional ownership has a significant effect on tax avoidance.
Co-Authors Adi, Tri Warcono Adrian Maulana, Moch Agung, Satria Ajeng Tita Nawangsari Anggraini Aripratiwi, Ratna Aripratiwi, Ratna Anggraini Aviciena Taufiqurrahman, Mohammad Bambang Sugito Binti Habibah Dita Tristianti Sagita Putri Hidayati, Surtini Dina Hidayatulloh, Muhammad Baharudin Yusuf Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Junjunan, Mochammad Ilyas Kushariyadi Kushariyadi Kushariyadi Latifah, Iif Ainul Lating, Ade Irma Suryani Maulinda Zulfa Rahmania Melati, Seruni Kharisma Minadhifah, Putri Najwa Na’imatul Widad Tasniyah Nufaisa Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nurul Hasanah M Zach Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Rohman, Muhammad Taufiqur Sabrina Hidayati Salsabila, Shofiyah Nugraha Shilvia Aristiowati Shofiatul Jannah Sono Susanto, Febry Fabian Syahada, Widya Cholifatus Taufiqurrahman, Mohammad Aviciena Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila