Pengaruh Political ConnectionTerhadap Tax Benefit (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia 2010-2011)

Fitriasri , Alfareta Prilia (2013) Pengaruh Political ConnectionTerhadap Tax Benefit (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia 2010-2011). Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study was to examine the effectof political connection to the tax benefit on the companies listed in Indonesia Stock Exchange in the period 2010 to 2011. We use population from the companies listed in Indonesia Stock Exchange in the period 2010 to 2011. The sample was selected by purposive sampling method. We find 116 companies that presentall data and information which needed to measurement the variable. This research use multiple regression method to analyze the data. This research show that political connection effecton the tax savings. If the political connection get higher, the greater tax benefit would received with the lower tax paid. Limitation of this study is the measurement of political connection that doesn’t identify a political connection without ownership (black holder). This study use two-years period, so that this sample is limited. Keywords: Political Connection, Effective Tax Rate, Growth, Capital Intensity, Size, Industry

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Lia Primadani
    Date Deposited: 10 May 2014 17:40
    Last Modified: 10 May 2014 17:40
    URI: https://eprints.uns.ac.id/id/eprint/15850

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