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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Manihuruk, Keyko Artazenia
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Economics, Econometrics & Finance

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PENGARUH LEVERAGE, INTENSITAS ASET TETAP DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK Manihuruk, Keyko Artazenia; Yusralaini, Yusralaini; Hanif, Rheny Afriana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.910

Abstract

This study aims to test and analyze the effect of leverage, fixed asset intensity and political connections on tax evasion in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX-IC) during the 2021-2023 period. The research sample of 57 companies was selected using purposive sampling technique. The data analysis method applied is multiple linear regression with the help of the IBM SPSS Statistics 26 application. The results showed that leverage has no effect on tax avoidance, while fixed asset intensity has a negative effect on tax avoidance, and political connections have a positive effect on tax avoidance.
Co-Authors Rheny Afriana Hanif Yusralaini Yusralaini, Yusralaini