PENGARUH KEPEMILIKAN DENGAN KONEKSI POLITIK TERHADAP PERILAKU PENGHINDARAN PAJAK

  • Nur Awlia Az’ari universitas trilogi
  • Anies Lastiati Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Trilogi
Keywords: audit committee, political connection, leverage, tax avoidance, profitability

Abstract

This study aims to examine whether company ownership, especially those represented by the board of commissioners and company shareholders who have political connections, has an effect on tax avoidance behavior. This study also examines whether the company's audit committee has a moderating impact on the influence between ownership structure and tax avoidance behavior. The results show that political connections have a positive effect on tax avoidance, meaning that the higher the political connection, the lower the CETR value, the higher the political connection in the company, the higher the tax avoidance. However, this study shows that the audit committee does not have a moderating impact on the relationship between these political connections and tax avoidance.

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Published
2022-07-06
How to Cite
Az’ari, N. A., & Lastiati, A. (2022). PENGARUH KEPEMILIKAN DENGAN KONEKSI POLITIK TERHADAP PERILAKU PENGHINDARAN PAJAK. KRISNA: Kumpulan Riset Akuntansi, 14(1), 17-25. https://doi.org/10.22225/kr.14.1.2022.17-25
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