PENGARUH KONEKSI POLITIK, CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP TAX AGGRESSIVENESS

DONI, DONI and Fuadah, Luk Luk and Patmawati, Patmawati (2021) PENGARUH KONEKSI POLITIK, CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP TAX AGGRESSIVENESS. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of politic connection, corporate governance, and leverage on tax aggressiveness in State-Owned Enterprises and listed in Indonesia Stock Exchange 2016 – 2019. Sample was choosen by saturated sampling technique so that there were 80 sampels with no outlier data. The findings from this study are politic connection and independent commissioner have no effects on tax aggressivenes. Corporate governance proxied by institutional ownership, audit committee, and leverage affect the tax aggressiveness. The limitation of this study are the independent variables have low effect on dependent variable and this study limited in State-Owned Enterprises or affiliated with government

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: politic connection, corpoate governance, leverage, tax aggressiveness.
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Doni Doni
Date Deposited: 18 Aug 2021 02:31
Last Modified: 18 Aug 2021 02:31
URI: http://repository.unsri.ac.id/id/eprint/52143

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