IS TAX AVOIDANCE CAUSED BY POLITICAL CONNECTIONS AND EXECUTIVE CHARACTERISTICS?

Nur Alfiyah, Bambang Subroto, Abdul Ghofar

Abstract


Abstrak - Apakah Penghindaran Pajak Disebabkan oleh Koneksi Politik dan Karakteristik Eksekutif?

Tujuan utama – Penelitianaini bertujuanauntuk mengkaji peran koneksi politik dan karakteristik eksekutid faktor dalam penghindaran pajak.

Metode - Analisis regresialinear bergandaadan moderasi digunakan sebagai metode analisis. Perusahaanamanufakturayang tercatat dalam Bursa Indonesia selama periode 2017 hingga 2019 merupakan sampel pada penelitianaini.

Temuan utama - Hasil penelitianaini mengungkapkanabahwa karakteristik eksekutif merupakan faktor pendorong perusahaan untuk lebih berani melakukan penghindaran pajak. Tindakan penghindaran pajak semakin meningkat apabila eksekutif bersifat risk taker. Sebaliknya, koneksi politik bukan faktor penyebab penghindaran pajak.

Implikasi Teori dan Kebijakan - Buruknya kontrol dan pengawasan dari principal selaku pemilik perusahaan membuat agen cenderung melakukan tindakan berisiko. Prinsipal dan pemerintah harus memberikan pengawasan yang lebih optimal dan transparansi yang tinggi dengan mengaplikasikan tata kelolaaperusahaanayangabaik.

Kebaruan Penelitian – Penelitian ini menawarkan solusi tataakelola perusahaan yang baik untuk mengurangi kecurangan akuntansi (khususnya pada aspek penghindaran pajak) yang dilakukan pihak eksekutif perusahaan.

 

Abstract - Is Tax Avoidance Caused by Political Connections and Executive Characteristics?

Main Purpose – This study examines the role of political connections and executive characteristics of factors in tax avoidance.

Method - Multiple linear regression and moderation analysis was used as the method. Manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 are the sample.

Main Findings - The results of this study reveal that executive characteristics are a motivating factor for companies to be more daring to do tax avoidance. Tax avoidance measures increase if the executive is a risk-taker. On the other hand, political connections are not a factor in tax avoidance.

Theory and Practical Implications - Poor control and supervision from the principal as the company owner makes agents tend to take risky actions. Principals and the government must provide more optimal leadership and high transparency by applying good corporate governance.

Novelty – This study offers an excellent corporate governance solution to reduce accounting fraud (especially in the aspect of tax avoidance) by corporate executives.


Keywords


corporate governance; executive characteristics; political connection; tax avoidance

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