E-Jurnal Akuntansi TSM
Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM

PENGARUH EARNINGS MANAGEMENT DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE

Utomo, Fidella Azalia (Unknown)
Akhadi, Iman (Unknown)

Article Info

Publish Date
30 Sep 2024

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.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

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

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...