{"title":"避税的因素","authors":"Z. Zulpahmi, S. Sumardi, Kiki Zakiyyah","doi":"10.4108/eai.8-10-2018.2288684","DOIUrl":null,"url":null,"abstract":"This study aimed to determine the effect of return on assets and political connection to the avoidance of tax on manufacturing companies Indonesia Stock Exchange in 2011-2017 by multiple linear regression method. The results of this study indicate that in partial return on assets negatively affect tax avoidance, and political variables did not affect the partial connection to tax avoidance. Then simultaneously that the return on assets and political influence on tax avoidance connection.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"317 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Factor of Tax Avoidance\",\"authors\":\"Z. Zulpahmi, S. Sumardi, Kiki Zakiyyah\",\"doi\":\"10.4108/eai.8-10-2018.2288684\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aimed to determine the effect of return on assets and political connection to the avoidance of tax on manufacturing companies Indonesia Stock Exchange in 2011-2017 by multiple linear regression method. The results of this study indicate that in partial return on assets negatively affect tax avoidance, and political variables did not affect the partial connection to tax avoidance. Then simultaneously that the return on assets and political influence on tax avoidance connection.\",\"PeriodicalId\":165604,\"journal\":{\"name\":\"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia\",\"volume\":\"317 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4108/eai.8-10-2018.2288684\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4108/eai.8-10-2018.2288684","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This study aimed to determine the effect of return on assets and political connection to the avoidance of tax on manufacturing companies Indonesia Stock Exchange in 2011-2017 by multiple linear regression method. The results of this study indicate that in partial return on assets negatively affect tax avoidance, and political variables did not affect the partial connection to tax avoidance. Then simultaneously that the return on assets and political influence on tax avoidance connection.