E-JURNAL AKUNTANSI
Vol 18 No 3 (2017)

PENGARUH CORPORATE GOVERNANCE, KONEKSI POLITIK, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

Gusti Ayu Widya Lestari (Universitas Udayana)
I.G.A.M Asri Dwija Putri (Universitas Udayana)



Article Info

Publish Date
15 Mar 2017

Abstract

Tax revenue is important  because it provides the largest contribution to the state revenue. Companies often take measures to reduce its tax burden. One of the actions  is tax avoidance. This study examined the effect of corporate governance, political connections, and  leverage  against tax evasion. Businesses will be observed is a company registered in the Indonesia Stock Exchange during 2011-2015. Companies that used to sample after deducting some of the criteria were 62 observations. Analysis of data using multiple linear regression. Variable tax evasion proxied by Cash ETR. The results showed that corporate governance, political connections, and leverage effect simultaneously against tax evasion. Corporate governance and leverage effect on tax evasion. Political connections has no effect on tax evasion.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...