Political Connection, Profitability, and Capital Intensity Against Tax Avoidance in Coal Companies on the Indonesia Stock Exchange

DOI

10.2991/assehr.k.200407.004How to use a DOI?

Keywords

political connection, profitability, capital intensity, tax avoidance

Abstract

Tax avoidance is an aggressive tax strategy carried out by companies in minimizing taxes, so that these activities will pose risks for companies, including fines and bad reputation of the company in the eyes of the public. This study aims to determine the analysis of political connections, profitability and capital intensity against tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange from 2014 to 2018. Data analysis in this study would use multiple regression analysis techniques. The results of the study stated that, the Political connection influenced the practice of tax avoidance. Return on Assets influenced tax avoidance. Capital Intensity influenced tax avoidance.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rizki Fitri Amalia
PY  - 2020
DA  - 2020/04/10
TI  - Political Connection, Profitability, and Capital Intensity Against Tax Avoidance in Coal Companies on the Indonesia Stock Exchange
BT  - Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)
PB  - Atlantis Press
SP  - 14
EP  - 19
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200407.004
DO  - 10.2991/assehr.k.200407.004
ID  - Amalia2020
ER  -