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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Journal of Auditing, Finance, and Forensic Accounting AKSES: Jurnal Ekonomi dan Bisnis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Jurnal Akuntansi dan Bisnis JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen Jurnal Pendidikan dan Kewirausahaan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Jurnal Pengabdian Masyarakat Asia Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society PROGRESIF Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Masyarakat dan Lingkungan Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Wicaksono, Agung Prasetyo Nugroho
Universitas Muhammadiyah Malang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : AKUNTABILITAS

 1 
Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia Agung Prasetyo Nugroho Wicaksono
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v10i1.5833

Abstract

This paper examines the effect of political connections and tax agressiveness  in Indonesia. We used precentage of goverment ownership and firm’s directors who have informal ties with leading politicans or goverment for measuring political connections. The effective tax rates used for measurements of tax agressiveness. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 148 listed companies in period 2013 – 2015. Method of analysis used panel data estimation prosedures. We find firms with political connections pay tax at significantly higher effective tax rates than the other firms.
Co-Authors Adi Prasetyo Adinda Priski Dhea Asiyanti Agustin Dwi Haryanti Ahmad Faishal Hanif Ahmad Juanda Aris Soelistyo Aviani Widyastuti Ayu Amalia, Firda Aziza, Nabila Nurul Catrin, Caterina Aruli Iskandar Dewananda, Wiharta Dinda Dwiyanti Driana Leniwati Dwi Irawan Evi Ratna Dwi Yanti Tjabo Ferdiansyah, Asrori Firda Ayu Amalia Firda Ayu Amalia Firmansyah Firnanda Kasih Mulia Gresitas Mahar Kristuti Hanif, Ahmad Faishal Ihyaul Ulum Indahyani, Wiwit Siska Junaidi, Muhammad Hilman Kinanti, Kania Putri Marsheilla Aisyah Rezianti Mochamad Agung Setyabudi Mochammad Kevin Syah Al Abidin Mudrifah, Mudrifah Mulia, Firnanda Kasih Nur Hidayati Putri, Nur Alia Rayis, Dzulhijah Alkayyis Riyanto, Wahyu Hidayat Riyanto, Wahyu Hidayat Hidayat Safira, Finna Dian Sagina, Debby Mutiara Sahuri, Novia Sindy, Winni Sri Iswati Sri Wibawani Astuti Tri Wahyu Oktavendi Udzmah , Shinta Lailatul Wahyuningtias, Adhinni Lailiya Wardani, Isma Aprilylyani Wiharta Dewananda