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"Penelitian ini mencoba menganalisis bagaimana pengaruh audit/pemeriksaan pajak di masa sebelum Wajib Pajak Badan menyampaikan Surat Pemberitahuan Tahunan Lebih Bayar SPTLB terhadap Tax Aggressiveness dari Wajib Pajak Badan dimaksud. Pengukuran Tax Aggressiveness menggunakan Delta Effective Tax Rate DETR yang diperoleh dari data Surat Pemberitahuan SPT Tahunan Wajib Pajak dari tahun 2011-2016. Dengan menggunakan metode multinomial logit regession, didapatkan hasil bahwa pengalaman audit/pemeriksaan pajak dan temuan audit lebih memilih tingkat DETR yang positif. ......This study aims to analyze the effect of previous tax audit on tax aggressiveness of a firm taxpayer who submit Overpayment Annual Tax Return SPTLB. The degree of Tax Aggressiveness itself uses Delta Effective Tax Rate DETR as a proxy, generated from Annual Tax Return data since 2011 to 2016. Using multinomial logit regession as a method, this study found that previous Tax Audit and tax audit findings made a firm prefer to choose a positive DETR."

"[ABSTRAKbrPenelitian ini menguji pengaruh koneksi politik terhadap agresivitas pajakperusahaan. Sampel yang digunakan dalam penelitian yaitu perusahaan yangterdaftar di Bursa Efek Indonesia tahun 2013. Hasil penelitian menunjukkanbahwa terdapat pengaruh positif dan signifikan antara koneksi politik denganagresivitas pajak yang diukur dengan menggunakan proksi Book Tax Difference.Sedangkan koneksi politik tidak terbukti signifikan berpengaruh terhadapagresivitas pajak yang diukur dengan menggunakan proksi diskresi perbedaanpermanen.;This Research examines the influence of political connections on taxaggresiveness of a company. The sample used for this research are the companylisted in Indonesian Stock Exchange in 2013. This research shows that there is apositive relationship between a firm's political connections and tax aggresiveness,and proven to affect significantly measured with the Book Tax Difference proxyHowever, the political connections are not proven significantly to affect the taxaggresiveness measured with the discretionary permanent differences proxy., This Research examines the influence of political connections on taxaggresiveness of a company. The sample used for this research are the companylisted in Indonesian Stock Exchange in 2013. This research shows that there is apositive relationship between a firm's political connections and tax aggresiveness,and proven to affect significantly measured with the Book Tax Difference proxyHowever, the political connections are not proven significantly to affect the taxaggresiveness measured with the discretionary permanent differences proxy.]"