PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN KONEKSI POLITIK PADA TAX AVOIDANCE

  • Ni Kadek Yuliani Utari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Luh Supadmi Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Efforts to reduce tax liabilities legally by utilizing the loophole on the tax regulations defined as tax avoidance. The purpose of thisestudy was to testsand providesempirical evidencesof the influencesof corporate governance, profitability and political connections on tax avoidance. The entire industrial companies and real’sestate properties listed on the StocksExchangesfor the period 2012-2015 the populations were taken. Method of selecting samples obtained through purposive sampling techniques in order to obtain 128 observasian. Multiple linear analysisewas usedsto analyzedthe research data. Based on the analysis, the proportion of independent directors and the existencesof an audit committeesas a proxy of corporate governance and no significant negative effect on tax avoidance. Profitability was measured using returnson assets and a significant negative effect’son tax avoidance, as wellsas political connections, as measured by a dummy variable positive and significant impacteon tax avoidance.
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Published
2017-03-15
How to Cite
Warning: file_put_contents(): Only 0 of 26 bytes written, possibly out of free disk space in /var/www/ojs.unud.ac.id/lib/pkp/classes/cache/FileCache.inc.php on line 90 UTARI, Ni Kadek Yuliani; SUPADMI, Ni Luh. PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN KONEKSI POLITIK PADA TAX AVOIDANCE. E-Jurnal Akuntansi, [S.l.], v. 18, n. 3, p. 2202-2230, mar. 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/26206>. Date accessed: 26 july 2025.
Citation Formats
Issue
Vol 18 No 3 (2017)
Section
Articles

Keywords

Corporate governance, profitability, political connection, tax avoidance.

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