Pengaruh Corporate Risk, Koneksi Politik Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bei
Daftar Isi:
- This research was conducted to determine the effect of corporate risk, political connections, and leverage on tax avoidance. The sample which was used in this research amounted to 82 companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017. Data analysis techniques used are multiple linear regression analysis, descriptive test and classic assumption test using SPSS version 24. The results of this research indicate that corporate risk has a significant effect on the tax avoidance. whereas for political connection variables and leverage do not significantly influence to the tax avoidance. Keyword : tax avoidance, corporate risk, pollitical connections, leverage