INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Vol. 21 No. 1 (2025): Februari

The Effect of Political Connections, Managerial Ownership and Liquidity on Tax Aggressiveness

Gloria Br. Ginting, Meta Soledea (Unknown)
Setiawati, Ledy (Unknown)

Article Info

Publish Date
25 Feb 2025

Abstract

This study aims to examine the influence of Political Connections, Managerial Ownership and Liquidity on Tax Aggressiveness in Property and Real Estate Sub-Sector companies Listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative research using secondary data. The sample was determined using the purposive sampling method and obtained data on 150 companies in the Property and Real Estate Sub-Sector listed on the Indonesia Stock Exchange in 2018-2022. The results of this study show that Political Connections have no effect on tax aggressiveness, while Managerial Ownership and Liquidity have a significant negative effect on Tax Aggressiveness

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Journal Info
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Website

Abbrev

INOVASI

Publisher

Universitas Mulawarman

Subject

Economics, Econometrics & Finance

Description

INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen is a scientific publication that focuses on the latest research and development in the fields of economics, finance, and management. This journal aims to present high-quality and relevant research results for academics, practitioners, and ...