PENGARUH RISIKO PERUSAHAAN, UKURAN PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016
Daftar Isi:
- The aim of this study is to determine the effect of Firm Risk, Firm Size, and Political Connection to Tax Avoidance on Property, Real Estate, and Building Construction Sectors listed by Indonesia Stock Exchange (IDX) Period 20122016. Independent Variable of these study are Firm Risk, Firm Size, and Political Connection. While the dependent variable is Tax Avoidance. The data used in this study is annual report of property, real estate, and building construction sectors that published by IDX during 2012-2016. The sampling method of this study is purposive sampling technique. The research model in this study employs panel data analysis with Fixed Effect Model approach. The empirical result shows that Firm Risk has positive significant influences to Tax Avoidance. Firm Size and Political Connection have negative significant influences to Tax Avoidance.