JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)

The Effect of Corporate Political Connections on Tax Aggressiveness

Agung Prasetyo Nugroho Wicaksono (Universitas Muhammadiyah Malang)

Article Info

Publish Date
30 Oct 2019

Abstract

This study examines whether corporate political connections influence tax aggressiveness in state-owned enterprises and private-owned enterprises in Indonesia. The observation period is 2015 to 2017. The population taken is a state-owned enterprise and a non-financial sector private sector business entity with 327 companies with a period of 3 years. Then the determination of the sample using a purposive sampling method used a sample of 148 companies. The results of this study indicate that the existence of political connections in state-owned enterprises and private-owned enterprises has a significant positive effect on tax aggressiveness.

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Journal Info
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Website

Abbrev

JAAT

Publisher

Politeknik Negeri Batam

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...