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Analisis pengaruh koneksi politik terhadap agresivitas pajak perusahaan yang terdaftar di bursa efek indonesia tahun 2013 = Analysis of the influence of political connections on tax aggresiveness of listed companies in the indonesian stock exchange in 2013

Suci Noor Aeny; Dwi Martani, supervisor; Fitriany, examiner; Vera Diyanty, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015)

 Abstrak

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

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 Metadata

No. Panggil : S59130
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xv, 75 pages : illustration ; 30 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
S59130 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20412425
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