{"title":"政治关系和其他因素对避税的影响","authors":"Monica Citra Listyaningrum, Rutji Satwiko","doi":"10.34208/ejatsm.v3i2.2217","DOIUrl":null,"url":null,"abstract":"The purpose of this research is to examine the effect of political connections, leverage, profitability, sales growth, transfer pricing, executive characteristics, and capital intensity on tax avoidance. The population of this research is all manufactured companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2021. This research sample was obtained using a purposive sampling method that produced 60 companies that met all the criteria, so that 180 data were obtained which were used as research samples. The source of the data used in this research was obtained from the website of the Indonesia Stock Exchange. Hypothesis testing in this study was carried out using multiple regression models. Empirical evidence concludes that leverage and profitability affect tax avoidance whereas political connections, sales growth, transfer pricing, executive characteristics, and capital intensity have no influence on tax avoidance","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"5 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGARUH KONEKSI POLITIK DAN FAKTOR-FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK\",\"authors\":\"Monica Citra Listyaningrum, Rutji Satwiko\",\"doi\":\"10.34208/ejatsm.v3i2.2217\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this research is to examine the effect of political connections, leverage, profitability, sales growth, transfer pricing, executive characteristics, and capital intensity on tax avoidance. The population of this research is all manufactured companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2021. This research sample was obtained using a purposive sampling method that produced 60 companies that met all the criteria, so that 180 data were obtained which were used as research samples. The source of the data used in this research was obtained from the website of the Indonesia Stock Exchange. Hypothesis testing in this study was carried out using multiple regression models. Empirical evidence concludes that leverage and profitability affect tax avoidance whereas political connections, sales growth, transfer pricing, executive characteristics, and capital intensity have no influence on tax avoidance\",\"PeriodicalId\":306996,\"journal\":{\"name\":\"E-Jurnal Akuntansi TSM\",\"volume\":\"5 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"E-Jurnal Akuntansi TSM\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.34208/ejatsm.v3i2.2217\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"E-Jurnal Akuntansi TSM","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.34208/ejatsm.v3i2.2217","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
PENGARUH KONEKSI POLITIK DAN FAKTOR-FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK
The purpose of this research is to examine the effect of political connections, leverage, profitability, sales growth, transfer pricing, executive characteristics, and capital intensity on tax avoidance. The population of this research is all manufactured companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2021. This research sample was obtained using a purposive sampling method that produced 60 companies that met all the criteria, so that 180 data were obtained which were used as research samples. The source of the data used in this research was obtained from the website of the Indonesia Stock Exchange. Hypothesis testing in this study was carried out using multiple regression models. Empirical evidence concludes that leverage and profitability affect tax avoidance whereas political connections, sales growth, transfer pricing, executive characteristics, and capital intensity have no influence on tax avoidance
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