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All Journal Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Applied Accounting And Business (JAAB)
Azizah, Nurifa Laksmitasari
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Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Journal : JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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Tax aggressiveness and Corporate Political Connectedness Azizah, Nurifa Laksmitasari; Kurnia Patmasari, Eka
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1866

Abstract

The focus of this research is corporate tax aggressiveness with political relations. We observe 625 companies every year and find that companies with political connections and listed on the IDX are more aggressive in taxation. However, an independent t test shows that there is no significant distinction among corporates that have political connections and corporates that do not. Additionally, these findings suggest that businesses with political connections are more profitable than businesses without political connections. Companies with political connections have lower leverage compared to profitability. This researcrch has practical and theoretical consequences, also these are discussed thoroughly.
Co-Authors Bambang Wahyudi Dewi, Milatina Laksmita Fiddina, Qori' Afiata Kurnia Patmasari, Eka Muhammad Fauzi Pramujati, Windya Harieska