Pengaruh Koneksi Politik terhadap Penghindaran Pajak
Abstract
Keywords: political connection, tax avoidance.
Full Text:
PDFReferences
Adhikari, A., Derashid, C., & Zhang, H. (2006). Public Policy , Political Connections , and Effective Tax Rates: Longitudinal Evidence from Malaysia. Journal of Accounting and Public Policy, 25, 574–595.
Agustino, L. (2007). Perihal Politik: Sebuah Bahasan Memahami Ilmu Politik. Yogyakarta: Graha Ilmu.
Aliani, K. (2014). CEO Characteristics and Corporate Tax Planning Evidence from US Companies Khaoula Aliani. International Journal Managerial and Financial Accounting, 6(1).
Chen, D., & Zheng, Y. (2013). CEO Tenure and Risk-Taking. SSRN Electronic Journal.
Chen, Z., Dyreng, S. D., & Li, B. (2015). Corporate Political Contributions and Tax Avoidance. Paper Presented at the 2014 American Taxation Association Midyear Meeting., 1–48.
Duan, T., & Zhang, J. Z. (2018). The Burden Of Attention: CEO Publicity and Tax Avoidance. Journal of Business Research, 87, 90–101.
Faccio, M. (2002). Politically- connected firms: Can They Squeeze the State? The American Economic Review 96(1), (219), 369–386.
Faccio, M. (2006). American Economic Association Politically Connected Firms. Source: The American Economic Review, 96(1), 369–386.
Francis, B. B., Hasan, I., Sun, X., & Wu, Q. (2016). CEO Political Preference and Corporate Tax Sheltering. Journal of Corporate Finance, 38, 37–53.https://doi.org/10.1016/j.jcorpfin.2016.03.003
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan IBM SPSS 23 (Edisi 8). In Semarang: UNDIP.
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of its Top Managers. Academy of Management Review, 9(2), 193–206.
Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hijriani, A. N., Latifah, S. W., & Setyawan, S. (2014). Komisaris dan Karakteristik Perusahaan terhadap Penghindaran Pajak ( Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia ). Jurnal Reviu Akuntansi Dan Keuangan, 4(1), 525–534.
International, T. (2007). Transparency International Indonesia. Retrieve from https://www.transparency.org/country/IDN
Kasmir. (2009). Pengantar Manajemen Keuangan (Kedua). Jakarta: Prenada Media Group.
Kemenkeu. (2017). Perekonomian Indonesia dan APBN 2017. Retrieved from https://www.kemenkeu.go.id/apbn2017
Kemenkeu. (2018). APBN KITA (Kinerja dan Fakta). Retrieved from https://www.kemenkeu.go.id/media/6890/apbn-kita-edisi-januari-2018.pdf
Kim, C., & Zhang, L. (2014). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research, Forthcoming, 33(1), 78–114. https://doi.org/10.1111/1911-3846.12150
Kompas. (2009). Ditjen Pajak Selidiki Tunggakan Pajak Bakrie. Retrieved from https://nasional.kompas.com/read/2009/12/16/13062669/ditjen.pajak.selidiki.tunggakan.pajak.bakrie
Kontan, H. (2007). Inilah Delapan Tersangka Kasus Pajak Asian Agri. Retrieved February 10, 2019, from https://www.ortax.org/ortax/?mod=berita&page=show&id=559&q=&hlm=846
Lanis, R., & Richardson, G. (2012). Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006
Leuz, C., & Oberholzer-gee, F. (2006). Political Relationships , Global Financing , and Corporate Transparency: Evidence from Indonesia, 81, 411–439. https://doi.org/10.1016/j.jfineco.2005.06.006
Pohan, C. A. (2016). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis (Revisi). Jakarta: PT Gramedia.
Pranoto, B., & Widagdo, A. (2015). Pengaruh Koneksi Politik Dan Corporate Governance Terhadap Tax Aggressiveness. Seminar Nasional Dan The 3rd Call for Syariah Paper, (2012), 472–486.
Prastiwi, D. (2016). Mengenal Lebih Dekat Perpajakan Indonesia. Surabaya: Unesa University Press.
Prastiwi, D., & Ratnasari, R. (2019). The Influence Of Thin Capitalization And The Executives ’ Characteristics Toward Tax Avoidance By Manufacturers Registered On ISE In 2011-2015. AKRUAL: Jurnal Akuntansi, 10 (2)(April), 119–134.
Richardson, G., & Lanis, R. (2007). Determinants of The Variability in Corporate Effective Tax Rates and Tax Reform: Evidence from Australia. Journal of Accounting and Public Policy, 26, 689–704. https://doi.org/10.1016/j.jaccpubpol.2007.10.003
Suandy, E. (2000). Hukum Pajak. Jakarta: Salemba Empat.
Suandy, E. (2006). Perencanaan Pajak (Edisi 3). Jakarta: Salemba Empat.
Suandy, E. (2017). Perencanaan Pajak. Jakarta: Salemba Empat.
Sudibyo, Y. A., & Jianfu, S. (2016). Political Connections, State Owned Enterprises And Tax Avoidance: An Evidence From Indonesia. Corporate Ownership and Control, 13(January 2016), 279–283. https://doi.org/10.22495/cocv13i3c2p2
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Tehupuring, R., & Rossa, E. (2016). Pengaruh Koneksi Politik Dan Kualitas Audit Terhadap Praktik Penhindaran Pajak Di Lembaga Perbankan Yang Terdaftar Di Pasar Modal Indonesia Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 366–376.
Zain, M. (2005). Manajemen Perpajakan (Kedua). Jakarta: Salemba Empat.
Zhang, H. (2012). How Does State Ownership Affect Tax Avoidance? Evidence from China. School of Accountancy, 13–18.
Article Metrics
Abstract has been read : 7058 timesPDF file viewed/downloaded: 0 times
DOI: http://doi.org/10.25273/inventory.v4i1.6296
Refbacks
- There are currently no refbacks.
Copyright (c) 2020 Nabila Khoirunnisa Asadanie, Lintang Venusita
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Indexed by:
Supported by:
Editorial Office:
Universitas PGRI Madiun
Kampus 3 Lantai 2 Program Studi Akuntansi
Fakultas Ekonomi dan Bisnis
Jl. Auri no. 14-16 Madiun