[PDF][PDF] Corporate governance and political connection towards the tax aggressiveness of manufacturing companies in Indonesia
International Research Journal of Management, IT and Social Sciences, 2021•academia.edu
Tax aggressiveness is one of the weaknesses of tax collection with the mechanism of the
self-assessment system. Tax aggressiveness is an effort by a company to reduce tax fees
through tax planning in which from the legal point of view is deemed as a gray area. This
research aims to examine and analyze the impact of company governance as well as a
political connection towards tax aggressiveness. This research was conducted on the
manufacturing sector in Indonesia Stock Exchange in 2016-2018. The research samples …
self-assessment system. Tax aggressiveness is an effort by a company to reduce tax fees
through tax planning in which from the legal point of view is deemed as a gray area. This
research aims to examine and analyze the impact of company governance as well as a
political connection towards tax aggressiveness. This research was conducted on the
manufacturing sector in Indonesia Stock Exchange in 2016-2018. The research samples …
Tax aggressiveness is one of the weaknesses of tax collection with the mechanism of the self-assessment system. Tax aggressiveness is an effort by a company to reduce tax fees through tax planning in which from the legal point of view is deemed as a gray area. This research aims to examine and analyze the impact of company governance as well as a political connection towards tax aggressiveness. This research was conducted on the manufacturing sector in Indonesia Stock Exchange in 2016-2018. The research samples were 80 companies with 240 observations. The data of this research was analyzed by utilizing the multiple regression analysis. The research outcome revealed that the company governance did not affect tax aggressiveness, whereas political connection positively impacted the tax aggressiveness.
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