Corporate governance and political connection towards the tax aggressiveness of manufacturing companies in Indonesia

Setyastrini, Ni Luh Putri; Subekti, Imam; Prastiwi, Arum

doi:10.21744/irjmis.v8n1.1118

Cited by 6 publications

(5 citation statements)

References 22 publications

(26 reference statements)

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“…Public Company Governance Guidelines cover 5 aspects, 8 principles of good corporate governance and 25 recommendations for the implementation of aspects and principles of good corporate governance. The use of the KNKG index in the study refers to Setyastrini et al (2021), calculation which is formulated as follows:…”

Section: Corporate Governance/cg (X1)mentioning

confidence: 99%

The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance

Aviyanti

Amah²,

Andriani³

et al. 2022

AKSI

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CSR is a form of sustainability activity that must be a concern for the company because it poses a risk to existence. This study aims to determine the effect of governance, political connections, and executive power on CSR performance. The research uses a quantitative approach with a positivism paradigm. The research population is all issuers of the manufacturing sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The research sample was 89 companies with 445 observations. Data were analyzed using multiple regression. The results show that corporate governance has a positive effect on CSR performance, whereas executive power has a negative effect on CSR performance. The political connection does not affect CSR performance. This research confirms stakeholder theory, legitimacy theory, and agency theory. The study results are also useful for investors/creditors in making investment decisions in companies, and top management can adopt CSR strategies that affect sustainability. This study uses a more comprehensive measurement variable.

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Section: Corporate Governance/cg (X1)mentioning

confidence: 99%

The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance

Aviyanti

Amah²,

Andriani³

et al. 2022

AKSI

View full text Add to dashboard Cite

show abstract

“…Hypothesis testing in this study was carried out by moderating regression analysis. Moderation regression analysis is used to determine whether the moderating variable of profitability will strengthen or weaken the relationship between independent variables, namely environmental pressure, employee pressure, consumer pressure, and shareholder pressure on the dependent variable of environmental performance (Hermann et al, 2007;Clinton & Salami, 2021;Setyastrini et al, 2021).…”

Section: Methods Of Data Analysismentioning

confidence: 99%

Stakeholder pressure and environmental performance of manufacturing companies on the Indonesian stock exchange

et al. 2022

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Environmental performance is the company's efforts to create a good environment. This study aims to empirically examine the effect of stakeholder pressure on environmental performance and the role of profitability in moderating the influence of Stakeholder Pressure on the environmental performance of manufacturing companies listed on the Indonesia Stock Exchange. The number of samples was 114, of which 38 manufacturing companies during the 2017-2020 observation year. This study uses a nonprobability sampling method with a purposive sampling technique. The data analysis technique uses moderated regression analysis. The study results show that Stakeholder Pressure, as proxied by environmental pressure, consumer pressure, employee pressure, and shareholder pressure, has a significant effect on the environmental performance of manufacturing companies listed on the Indonesia Stock Exchange. Profitability can moderate the influence of environmental pressure, consumer pressure, employee pressure, and shareholder pressure on the environmental performance of manufacturing companies listed on the Indonesia Stock Exchange.

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“…Keputusan perusahaan untuk tidak agresif terhadap pajak diduga karena tindakan agresivitas pajak merupakan tindakan yang berisiko, sehingga perusahaan akan cenderung lebih patuh terhadap peraturan perpajakan. Kepatuhan perusahaan terhadap peraturan perpajakan juga didorong oleh semakin meningkatnya keterbukaan informasi yang menyebabkan fiskus dapat mengakses berbagai informasi wajib pajak (Setyastrini et al 2021).…”

Section: Pembahasan Pengaruh Koneksi Politik Terhadap Agresivitas Pajakunclassified

Pengaruh Political Connection dan Managerial Ownership terhadap Tax Aggressiveness

Diafitri,

Helmy

2023

JEA

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The aim of this research is to examine effect of political connection and managerial ownership on tax aggressiveness in primary consumer goods manufacturing companies listed on Indonesia Stock Exchange 2019-2021. The type of this research is causative research, with purposive sampling technique, it got 38 companies as sample. The researcher applied multiple regression analysis. While, the result showed that a political connection had significant and positive effects on tax aggressiveness, while managerial ownership had not significant effects on tax aggressiveness.

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Corporate governance and political connection towards the tax aggressiveness of manufacturing companies in Indonesia

Cited by 6 publications

References 22 publications

The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance

The Effect of Corporate Governance, Political Connection, and Executive Power on Corporate Social Responsibility Performance

Stakeholder pressure and environmental performance of manufacturing companies on the Indonesian stock exchange

Pengaruh Political Connection dan Managerial Ownership terhadap Tax Aggressiveness

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