PENGARUH POLITICAL CONNECTION, FOREIGN ACTIVITY, DAN, REAL EARNINGS MANAGEMENT TERHADAP TAX AVOIDANCE

PENGARUH POLITICAL CONNECTION, FOREIGN ACTIVITY, DAN, REAL EARNINGS MANAGEMENT TERHADAP TAX AVOIDANCE

Abstract. This research is aimed to provide empirical evidence about relationship between political connection, foreign activity, and real earnings management on tax avoidance. Hanlon Heitzman (2010) defines tax avoidance as a continuum tax planning strategis to reduce the explicit taxes. Using pur...

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Bibliographic Details
Main Authors: Yopi Ferdiawan, Amrie Firmansyah
Format: Article
Language:Indonesian
Published: Indonesia University of Education 2017-12-01
Series:Jurnal Riset Akuntansi dan Keuangan
Subjects:
earnings management
foreign activity
political connection
tax avoidance
koneksi politik
aktivitas luar negeri
manajemen laba
penghindaran pajak
Online Access:https://ejournal.upi.edu/index.php/JRAK/article/view/9223

Internet

https://ejournal.upi.edu/index.php/JRAK/article/view/9223

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