Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional

Manihuruk, Breverdy Putrananda; Novita, Santi

doi:10.33395/owner.v7i1.1285

Cited by 2 publications

(4 citation statements)

References 4 publications

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“…The company's bad image will have an impact on decreasing trust and resulting in losses, so the company will continue to think about the long-term risks that this political connection has. The results of this study are in line with those (Manihuruk and Novita, 2022); and (Khoirunnisa Asadanie and Venusita, 2020).…”

Section: Composite Reliabilitysupporting

confidence: 92%

The Influence Of Political Connections And Capital Intensity Ratio On Effective Tax Rate: Moderated by Profitability

Fresti Wulandari,

Lutfi Ardhani

2023

J. Accounting

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The objective of the research was to determine dan analyze the influence of political connection dan capital intensity ratio on effectivetax rate as a moderating variable on profitability. The research method used is a quantitative method with sampling using purposivesampling. The research sample is 72 mining sector company data listed on the Indonesia Stock Exchange for the 2018-2021 period. The research analysis uses path analysis with the help of the SEM-PLS 3.3 application The results of the study show that political connections affect the effective tax rate. The capital intensity ratio does not affect the effective tax rate. While profitability can moderate political connections and profitability are not able to moderate the capital intensity ratio on the effective tax rate. This research is expected to contribute to providing input dan an overview regarding tax avoidance so that it can help stakeholders such as the government to make decisions dan policies on tax regulations that will be applied.

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Section: Composite Reliabilitysupporting

confidence: 92%

The Influence Of Political Connections And Capital Intensity Ratio On Effective Tax Rate: Moderated by Profitability

Fresti Wulandari,

Lutfi Ardhani

2023

J. Accounting

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“…By utilizing gray areas in tax provisions, companies can avoid paying taxes to reduce non-operational costs that must be borne (Manihuruk & Novita, 2023). The gray areas in question are articles that have multiple interpretations and do not contain sanctions in them.…”

Section: Introductionmentioning

confidence: 99%

“…Other studies show that political connections can be a tool to reduce tax avoidance (Chaney et al, 2011;Hijriani et al, 2017;Jian et al, 2012;Manihuruk & Novita, 2023;Nurrahmi & Rahayu, 2020;Pranoto & Widagdo, 2016;Satiti et al, 2021). The company can benefit from government ownership, but the company must also be professional with its image as a profit-oriented company.…”

Section: Introductionmentioning

confidence: 99%

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Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply?

Hapsari,

Wibowo

2024

Educoretax

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Tax avoidance is a legal practice by companies as an effort to reduce the tax burden distributed to the state. This is commonly done by companies, both private and government-owned. Regional-Owned Enterprises in Water Supply as a company owned by the Regional Government has a dual role, namely providing public goods and generating profits. This research aims to analyze the influence of financial difficulties, service effectiveness, and operational efficiency on tax avoidance with capital intensity as a moderating variable in Regional-Owned Enterprises in Water Supply. This research uses quantitative methods with secondary data obtained using documentation data collection methods. The sample in this study was selected based on purposive sampling and resulted in 117 companies spanning the period 2019-2022. The data analysis technique in this research uses multiple linear regression analysis using the Eviews version 12 program with a significance level of 5%. The results of this study show that financial difficulties and service effectiveness have a significant negative effect on tax avoidance, but operational efficiency has an insignificant positive effect on tax avoidance. The aggressiveness of Regional-Owned Enterprises in Water Supply towards tax avoidance is not as high as other organizations that are completely profit-oriented. This is possible because human resources do not understand taxation. In addition, direct supervision by the Regional Government makes management more alert to violations of statutory regulations. Capital intensity can weaken the influence of financial difficulties on tax avoidance and strengthen the influence of operational efficiency on tax avoidance. The greater the number of company fixed assets, the greater the depreciation expense, management can choose the depreciation method that is most profitable for the company.

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Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional

Cited by 2 publications

References 4 publications

The Influence Of Political Connections And Capital Intensity Ratio On Effective Tax Rate: Moderated by Profitability

The Influence Of Political Connections And Capital Intensity Ratio On Effective Tax Rate: Moderated by Profitability

Does Capital Intensity Moderate The Effect Of Financial Distress And Operational Performance Tax Avoidance In Regional-Owned Enterprises In Water Supply?

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