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All Journal Journal of Accounting, Management and Economics Research Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Sulistyana, Dewi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Journal : Journal of Accounting, Management and Economics Research

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Exploring the Influence of Political Connections, Managerial Ownership, Capital Intensity and Company Size on Tax Aggressiveness Sulistyana, Dewi; Ismanto, Juli
Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v3i2.230

Abstract

This study aims to identify the effect of political connections, managerial ownership, capital intensity, and company size on tax aggressiveness. The data used in this study are secondary, taken from the financial statements of companies listed in the energy sector index on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The analysis method used is panel data regression, with sampling using purposive sampling. From this process, nine companies were selected as research objects for five years. The results of the study indicate that political connections have a significant effect on tax aggressiveness. On the other hand, managerial ownership, capital intensity, and company size do not have the same effect. This finding indicates that companies with political connections tend to be more aggressive in managing their tax burdens. These political connections can provide certain access and benefits that allow companies to implement more aggressive tax avoidance strategies. The implications of tax aggressiveness found in this study are that companies need to ensure that their financial statements are prepared in accordance with Financial Accounting Standards and make wise decisions in terms of taxation, without taking aggressive actions in tax avoidance.
Co-Authors Ismanto, Juli Jati, Sri Kuntoro Septya Budi, Chairina Risky Wijaya, Dimas Aris