Title: The Influence of Political Connection and Corporate Governance on Tax Aggressiveness in Mining Sector Companies 2017-2018 in Indonesia

Author: Annisa Meilida

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The aim of this research is to find out empirically about political connections, number of directors, management compensation, managerial ownership, institutional ownership and auditor quality in influencing tax aggressiveness. This research uses a quantitative approach with multiple regression methods. The research results show that political connections influence tax aggressiveness. Meanwhile, the number of directors, management compensation, managerial ownership, institutional ownership and auditor quality do not influence tax aggressiveness.

Keywords: Political Connection, Number of Directors, Management Compensation, Managerial Ownership, Institutional Ownership, Auditor Quality, Tax Aggressiveness

Sources: http://repository.unair.ac.id/97196/