PENGARUH KONEKSI POLITIK DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK

PENGARUH KONEKSI POLITIK DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK

tax avoidance, political connections, audit quality, leverage, profitability

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.

Rudy Heru Prasetyo

http://jam.stieykpn.ac.id/index.php/jam/issue/view/133

STIE YKPN Yogyakarta

Desember 2020

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2020