Zaitul, Zailtul (2021) Tax Aggressiveness and Politically Connected Company. Tax Aggressiveness and Politically Connected Company.
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Abstract
This study investigates the tax aggressiveness in politically connected companies. Based on the relation-based system, politically connected companies tend to be more tax aggressiveness due to its benefit of being a tax aggressiveness. Using 625 companies-years observations, we reveal that politically connected companies listed in Indonesia Stock Exchange are likely to be more aggressive in tax. Applying the independent t test, however, there is no significant difference between politically connected companies and non-connected companies. The finding also indicate that the profitability is higher for politically connected companies rather than non-connected. Contract to profitability, politically connected companies’ leverage is lower than nonconnected. This study has theoretical and practical implications and they discuss in detail in this article. Keywords: Tax Aggressiveness, politically connected companies, Indonesia
Item Type: | Article |
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Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Program Pascasarjana > Manajemen |
Depositing User: | Hermanto Hermanto |
Date Deposited: | 09 Jun 2021 07:27 |
Last Modified: | 11 Jun 2021 10:37 |
URI: | http://repo.bunghatta.ac.id/id/eprint/4050 |
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