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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan
Erbila, Fitratul Ghinaa
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Economics, Econometrics & Finance

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The Pengaruh Koneksi Politik, Karakter Eksekutif, dan Tata Kelola Perusahaan Terhadap Agresivitas Pajak: Studi Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Erbila, Fitratul Ghinaa; Anggraini, Anggun
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.5514

Abstract

This study aims to determine the effect of political connections, executive character, and corporate governance on state-owned companies listed on the Indonesia Stock Exchange in 2017-2021. This research is also assisted by control variables, namely leverage and firm size. The population used in this study are all state-owned companies listed on the Indonesia Stock Exchange. The sample used in this study is by using a purposive sampling method which consists of 12 companies that are used in the form of secondary data on the annual reports of BUMN companies. This study uses multiple linear regression analysis with the e-Views program. The results of this study indicate that simultaneous testing shows that political connections, executive character, and corporate governance have an effect on tax aggressiveness. Partially, the results of this study indicate that political connections and corporate governance have no effect on tax aggressiveness, while executive character has an effect on tax aggressiveness. Keywords : Political Connection, Executive Character, Corporate Governance, Tax Aggressiveness.
Co-Authors Anggraini, Anggun