Authors:

Gusti Ayu Widya Lestari, I.G.A.M Asri Dwija Putri

Abstract:

“Tax revenue is important because it provides the largest contribution to the state revenue. Companies often take measures to reduce its tax burden. One of the actions is tax avoidance. This study examined the effect of corporate governance, political connections, and leverage against tax evasion. Businesses will be observed is a company registered in the Indonesia Stock Exchange during 2011-2015. Companies that used to sample after deducting some of the criteria were 62 observations. Analysis of data using multiple linear regression. Variable tax evasion proxied by Cash ETR. The results showed that corporate governance, political connections, and leverage effect simultaneously against tax evasion. Corporate governance and leverage effect on tax evasion. Political connections has no effect on tax evasion.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-25562

Published

2017-03-15

How To Cite

LESTARI, Gusti Ayu Widya; PUTRI, I.G.A.M Asri Dwija. PENGARUH CORPORATE GOVERNANCE, KONEKSI POLITIK, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK.E-Jurnal Akuntansi, [S.l.], v. 18, n. 3, p. 2028-2054, mar. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-25562. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 18 No 3 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License