THE INFLUENCE OF FAMILY OWNERSHIP AND CORPORATE POLITICAL CONNECTIONS ON TAX AGGRESSIVENESS: EVIDENCE FROM INDONESIA STOCK EXCHANGE LISTED COMPANIES 2013-2016 | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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THE INFLUENCE OF FAMILY OWNERSHIP AND CORPORATE POLITICAL CONNECTIONS ON TAX AGGRESSIVENESS: EVIDENCE FROM INDONESIA STOCK EXCHANGE LISTED COMPANIES 2013-2016


Pengarang

Furqan Maudhudy - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1301103040015

Fakultas & Prodi

Fakultas / / PDDIKTI :

Subject
-
Kata Kunci
-
Penerbit

Banda Aceh : Universitas Syiah Kuala., 2018

Bahasa

Indonesia

No Classification

-

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ABSTRACT


The aim of this study is. to examine the influence of family ownership and corporate political connections on tax aggressiveness of compnies listed on Indonesia Stock Exchange CIDX) period of 2013-2016. The population in this research consist of non-financial companies listed on the Indonesia Stock Exchange for the year 2013-
2016. Of the 537 companies listed, only 32 companies that meet the criteria of the research sample. The data analysis technique is using classical assumption test. Hypothesis testing, therefore, using multiple linear regression analysis with SPSS
25.0. The results of this study indicated that family ownership, corporate political connections and leverage simoultaneously affect the tax aggressiveness. Partially, the result shows that family ownership, corporate political connections, and leverage have significant effect on tax aggressiveness.

Keywords: Tax Aggressiveness, Family Ownership, Corporate Political Connections

















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