PENGARUH KEMAMPUAN MANAJERIAL, MULTINATIONALITY, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE
This research was conducted with the intention to show and test the effect of managerial ability, multinationality, and political connections on tax avoidance with leverage and profitability as control variables. Tax avoidance in this study is proxied by the Abnormal Book Tax Difference (ABTD). This...
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2023-07-03.
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| 520 | |a This research was conducted with the intention to show and test the effect of managerial ability, multinationality, and political connections on tax avoidance with leverage and profitability as control variables. Tax avoidance in this study is proxied by the Abnormal Book Tax Difference (ABTD). This research is a quantitative research and uses manufacturing companies listed on the IDX for the 2018-2021 period as research objects. The sampling technique used purposive sampling with a total of 600 samples obtained from 150 manufacturing companies. Hypothesis testing in this study was carried out using STATA software version 16. Based on the results of the hypothesis testing that has been done, it means that 1) Managerial ability has a positive effect on tax avoidance; 2) Multinationality has a positive effect on tax avoidance; 3) Political connection has no effect on tax avoidance. | ||
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