The Influence of Political Connection on Tax Avoidance
The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm’s political connection and tax avoidance. This research aims to examine the relationship between a firm’s political connection and tax avoidance. The 1,079 samples used in this...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2020-11-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/22800 |
| _version_ | 1818211167953223680 |
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| author | Zaga Kresna Pratama Putra Novrys Suhardianto |
| author_facet | Zaga Kresna Pratama Putra Novrys Suhardianto |
| author_sort | Zaga Kresna Pratama Putra |
| collection | DOAJ |
| description |
The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm’s political connection and tax avoidance. This research aims to examine the relationship between a firm’s political connection and tax avoidance. The 1,079 samples used in this research are public companies with positive income in the 2014-2018 period. By using regression analysis, this research finds that political connection has a negative relationship with tax avoidance, implying that political connection increases tax payment. This research contributes to providing supporting evidence for upper echelon theory by finding that management’s political experience or the intention to maintain a positive image of politically connected management improves tax obedience
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| first_indexed | 2024-12-12T05:28:12Z |
| format | Article |
| id | doaj.art-b23a10b400944b9d82b383374f76675c |
| institution | Directory Open Access Journal |
| issn | 1411-0288 2338-8137 |
| language | Indonesian |
| last_indexed | 2024-12-12T05:28:12Z |
| publishDate | 2020-11-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-b23a10b400944b9d82b383374f76675c2022-12-22T00:36:25ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882338-81372020-11-0122210.9744/jak.22.2.82-90The Influence of Political Connection on Tax AvoidanceZaga Kresna Pratama Putra0Novrys Suhardianto1Universitas AirlanggaUniversitas Airlangga The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm’s political connection and tax avoidance. This research aims to examine the relationship between a firm’s political connection and tax avoidance. The 1,079 samples used in this research are public companies with positive income in the 2014-2018 period. By using regression analysis, this research finds that political connection has a negative relationship with tax avoidance, implying that political connection increases tax payment. This research contributes to providing supporting evidence for upper echelon theory by finding that management’s political experience or the intention to maintain a positive image of politically connected management improves tax obedience https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/22800Tax avoidancepolitical connectionupper echelon theoryrent-seeking theory |
| spellingShingle | Zaga Kresna Pratama Putra Novrys Suhardianto The Influence of Political Connection on Tax Avoidance Jurnal Akuntansi dan Keuangan Tax avoidance political connection upper echelon theory rent-seeking theory |
| title | The Influence of Political Connection on Tax Avoidance |
| title_full | The Influence of Political Connection on Tax Avoidance |
| title_fullStr | The Influence of Political Connection on Tax Avoidance |
| title_full_unstemmed | The Influence of Political Connection on Tax Avoidance |
| title_short | The Influence of Political Connection on Tax Avoidance |
| title_sort | influence of political connection on tax avoidance |
| topic | Tax avoidance political connection upper echelon theory rent-seeking theory |
| url | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/22800 |
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