Zaga Kresna Pratama Putra, - and Novrys Suhardianto, - (2020) The Influence of Political Connection on Tax Avoidance. Jurnal Akuntansi dan Keuangan, 22 (2). pp. 82-90. ISSN pISSN: 1411-0288, e-ISSN: 2338-8137

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Abstract

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

Item Type:	Article
Uncontrolled Keywords:	Tax avoidance, political connection, upper echelon theory, rent-seeking theory
Subjects:	H Social Sciences H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Zaga Kresna Pratama Putra, - UNSPECIFIED Novrys Suhardianto, - NIDN0021058303
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	14 Nov 2022 00:20
Last Modified:	14 Nov 2022 00:20
URI:	http://repository.unair.ac.id/id/eprint/118607
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