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All Journal Krisna: Kumpulan Riset Akuntansi
Nur Awlia Az’ari
2Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Trilogi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KEPEMILIKAN DENGAN KONEKSI POLITIK TERHADAP PERILAKU PENGHINDARAN PAJAK Nur Awlia Az’ari; Anies Lastiati
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.17-25

Abstract

This study aims to examine whether company ownership, especially those represented by the board of commissioners and company shareholders who have political connections, has an effect on tax avoidance behavior. This study also examines whether the company's audit committee has a moderating impact on the influence between ownership structure and tax avoidance behavior. The results show that political connections have a positive effect on tax avoidance, meaning that the higher the political connection, the lower the CETR value, the higher the political connection in the company, the higher the tax avoidance. However, this study shows that the audit committee does not have a moderating impact on the relationship between these political connections and tax avoidance.
Co-Authors Lastiati, Anies