Pengaruh Koneksi Politik dan Corporate Governance Terhadap Tax Aggressiveness

Abstract

This research aims to examine the influence of political connection and corporate governance on tax aggressiveness. Data of this research is secondary data obtained from the annual report. Sampling procedure is purposive sampling producing 175 listed companies in period 2006-2014. Method of analysis is multiple regression analysis. The test result showed that the political connection take negative effect to tax aggresiveness, especially variable independent board. While corporate governance has no effect on tax aggressiveness.