Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia

Research Article

The Factor of Tax Avoidance

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  • @INPROCEEDINGS{10.4108/eai.8-10-2018.2288684,
        author={Zulpahmi  Zulpahmi and Sumardi  Sumardi and Kiki  Zakiyyah},
        title={The Factor of Tax Avoidance},
        proceedings={Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={ICEMAB},
        year={2019},
        month={10},
        keywords={return on assets political connection tax avoidance},
        doi={10.4108/eai.8-10-2018.2288684}
    }
    
  • Zulpahmi Zulpahmi
    Sumardi Sumardi
    Kiki Zakiyyah
    Year: 2019
    The Factor of Tax Avoidance
    ICEMAB
    EAI
    DOI: 10.4108/eai.8-10-2018.2288684
Zulpahmi Zulpahmi1,*, Sumardi Sumardi1, Kiki Zakiyyah1
  • 1: Faculty Economics and Business, University of Muhammadiyah Prof. DR. HAMKA, Jakarta, Indonesia
*Contact email: zulpahmi@uhamka.ac.id

Abstract

This study aimed to determine the effect of return on assets and political connection to the avoidance of tax on manufacturing companies Indonesia Stock Exchange in 2011-2017 by multiple linear regression method. The results of this study indicate that in partial return on assets negatively affect tax avoidance, and political variables did not affect the partial connection to tax avoidance. Then simultaneously that the return on assets and political influence on tax avoidance connection.