Political Connections and Thin Capitalization on Tax Avoidance During The Covid-19 Pandemic
Abstract
Taxes are Indonesia's primary source of revenue and play a major role in promoting economic progress. The Covid-19 epidemic is thought to be capable of motivating tax avoidance. Political connections and thin capitalization tend to be associated with tax avoidance practices. The purpose of this study is to measure the effect of political connections and thin capitalization on tax evasion. The sample used is a company registered on IDX 80 in 2020 and obtained as many as 48 companies using the purposive sampling technique as sampling technique. Multiple linear regression analysis was used in this study as an analytical technique using SPSS statistical software. According to the findings of this study, variabel in political connection have a significant impact on tax avoidance, whereas thin capitalization has a negative and insignificant impact.
Keywords: Tax Avoidance; Political Connection; Thin Capitalization.
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References
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Faccio, M. (2004). Pollitically Connected Firms. Angewandte Chemie International Edition, 6(11), 951–952., 5–24.
Kim, C., & Zhang, L. (2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research, 33(1), 78–114. https://doi.org/10.1111/1911-3846.12150
Maidina, L. P., & Wati, L. N. (2020). Pengaruh Koneksi Politik, Good Corporate Governance Dan Kinerja Keuangan Terhadap Tax Avoidance. 9(2), 118–131.
Maulana, A., & Wati, L. N. (2020). Pengaruh Koneksi Politik Dan Struktur Kepemilikan Manajerial Terhadap Nilai Perusahaan. Jurnal Akuntansi, 8(1), 1–12. https://doi.org/10.37932/ja.v8i1.59
Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63
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Salwah, S., & Herianti, E. (2019). Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak. JRB-Jurnal Riset Bisnis, 3(1), 30–36. https://doi.org/10.35592/jrb.v3i1.978
Santika, M. T. D. (2020). Pengaruh Koneksi Politik, Corporate Social Responsibility, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) (Vol. 2507, Issue February).
Selistiaweni, S., Arieftiara, D., & Samin. (2020). Prosiding biema. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.
Shaliha, M. M. (2020). Pengaruh Profitabilitas, Thin Capitalization, Dan Good Corporate Governance Terhadap Penghindaran Pajak Perusahaan (Studi Kasus Pada Perusahaan Yang Terdaftar Dalam Indeks Saham Syariah Indonesia (ISSI)).
Siyoto, S., & Sodik, A. (2015). Dasar Metodologi Penelitian.
Suhaidar, Rosalina, E., & Pratiwi, A. (2020). Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Dampak Sebelum Dan Selama Covid-19 Pada Perusahaan Manufaktur. Conference on Economic and Business Innovation, 19(11), 3–16.
Taylor, G., & Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004
Taylor, G., & Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1), 12–25. https://doi.org/10.1016/j.intaccaudtax.2013.02.005
Tehupuring, R., & Rossa, E. (2016). Pengaruh Koneksi Politik dan Kualitas Audit Terhadap Praktik Penhindaran Pajak di Lembaga Perbankan Yang Terdaftar di Pasar Modal Indonesia Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 366–376.
Widodo, L. L., Diana, N., & Mawardi, M. C. (2020). Pengaruh Multinasionalitas, Good Coorporate Governance, Tax Haven, dan Thin Capitalization Terhadap Praktik Penghindaran Pajak Pada Perusahaan Multinasional yang Terdaftar Di Bei Periode Tahun 2016-2018. E-Jra, 9(6), 119–133.
Published
2022-05-28
How to Cite
ISTIQFAROSITA, Melinia; ABDANI, Fadlil.
Political Connections and Thin Capitalization on Tax Avoidance During The Covid-19 Pandemic.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1238-1248, may 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85044>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p10.
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