The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation

This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during the period of 2014-2017. The sampling method...

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Bibliographic Details
Main Authors: Fifi Setya Maharani, Niswah Baroroh
Format: Article
Language:English
Published: Universitas Negeri Semarang 2020-04-01
Series:Accounting Analysis Journal
Online Access:https://journal.unnes.ac.id/sju/index.php/aaj/article/view/30039