Pengaruh Koneksi Politik, Good Corporate Governance Dan Kinerja Keuangan Terhadap Tax Avoidance

Abstract

The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices.

EnglishPolitical Connections and Thin Capitalization on Tax Avoidance During The Covid-19 Pandemic

“…The conclusion that can be drawn is that political connections have a significant positive effect on tax avoidance so that the existence of political connections is indicated by the existence of political relations, both those who have positions or former officials in government institutions make companies take tax avoidance. The results of this study are supported by research conducted by (Maidina & Wati, 2020) that political connections have a positive and significant effect on tax avoidance. variable thin capitalization has a negative and insignificant effect on tax avoidance.…”

“…So with this political connection, the company will get various benefits. As has been explained in research (Maidina & Wati, 2020) and (Abdani, 2020)that political connections have a positive and significant effect on tax avoidance. In contrast to the research that has been done by (Ayu et al, 2017) that political connections do not affect tax avoidance.…”

Dampak Internal Perusahaan Dan Koneksi Politik Terhadap Biaya Audit

“…Indonesia merupakan negara yang pengaruh koneksi politiknya masih kuat terutama dalam bidang bisnis. Kekuasaan politik memiliki hubungan erat dengan kesuksesan suatu perusahaan (Maidina & Wati, 2020). Perusahaan dengan tingkat transparansi rendah, melakukan pelaporan keuangan tidak sesuai dengan standar, dan memiliki ancaman risiko yang tinggi cenderung memiliki hubungan politik (Agun et al, 2021;Nurjanah & Sudaryati, 2019).…”

Efek Moderasi Controlled Foreign Corporation Pada Pengaruh Intensitas Modal, Profitabilitas, dan Koneksi Politik Terhadap Penghindaran Pajak

“…Sehingga H3 dalam studi ini diterima. Hasil ini memiliki persamaan dengan studi sebelumnya yang diprakarsai oleh Maidina & Wati (2020); Nurrahmi & Rahayu (2020); Munawaro & Ramdany (2019) dimana mengindikasikan apabila political connection mempunyai pengaruh terhadap tax avoidance. Ketika sebuah entitas yang mempunyai relasi dalam bidang perpolitikan, setidaknya salah satu shareholder yang cukup besar persentase kepemilikannya (baik secara langsung ataupun tidak langsung sebagai pengendali pada entitas tersebut, minimal mempunyai 10% kepemilikan saham), ataupun salah satu dari top management (Direktur utama, serta direksi lainnya yeng memegang peranan strategis) merupakan anggota DPR atau DPRD, menteri ataupun wakil mentri, yang memiliki hubungan cukup kuat antara politisi atau partai, maka, hal ini akan berpengaruh pada pengambilan keputusan oleh manajemen dalam melakukan praktik tax avoidance.…”