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Utomo, Fidella Azalia
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH EARNINGS MANAGEMENT DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE Utomo, Fidella Azalia; Akhadi, Iman
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2674

Abstract

This study aims to obtain empirical evidence regarding the influence of earning management, moderated by political connection, firm size, leverage, profitability, independent board of commissioners, and sales growth on tax avoidance. The population used in this research consists of companies in the non-cyclical consumer and cyclical consumer sectors listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. The sample, obtained using purposive sampling methods, comprises 60 companies with a total of 180 data points. Data analysis was conducted using multiple linear regression methods, revealing that firm size, profitability, and sales growth significantly affect tax avoidance. In contrast, earning management moderated by political connections, leverage, and independent board of commissioners does not have a significant impact on tax avoidance.
Co-Authors AKHADI, IMAN