Pengaruh Koneksi Politik dan Kualitas Audit terhadap Penghindaran Pajak

Prasetyo, Rudy Heru (2020) Pengaruh Koneksi Politik dan Kualitas Audit terhadap Penghindaran Pajak. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine the effect of political connections and audit quality on tax avoidance by using leverage and profitability as control variables. The sample in this study consisted of all industry sectors listed on the Indonesia Stock Exchange in 2012-2017 that had been selected through a criteria using purposive sampling method. By using a period of 6 years, the samples obtained were 678 observations from 113 companies. The analytical method uses WarpPLS version 6. Testing the coefficient of determination (R2) shows that 12% of the independent variables affect the cash effective tax ratio (CETR). The results showed that political connections had a significant positive effect on CETR. While audit quality has a significant positive effect on CETR. While the leverage control variable has a significant positive effect on CETR, and profitability has a significant negative effect on CETR.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number PRA p 449/2020
Uncontrolled Keywords: tax avoidance, political connections, audit quality, leverage, profitability
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 10 Sep 2020 08:43
Last Modified: 10 Sep 2020 08:43
URI: http://repository.stieykpn.ac.id/id/eprint/895

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