The Effect of Political Connections, Managerial Ownership and Liquidity on Tax Aggressiveness

Authors

  • Meta Soledea Gloria Br. Ginting Universitas Mulawarman, Samarinda, Indonesia.
  • Ledy Setiawati Universitas Mulawarman, Samarinda, Indonesia.

DOI:

https://doi.org/10.30872/jinv.v21i1.2563

Keywords:

Tax Aggressiveness, Political Connections, Managerial Ownership, Liquidity

Abstract

This study aims to examine the influence of Political Connections, Managerial Ownership and Liquidity on Tax Aggressiveness in Property and Real Estate Sub-Sector companies Listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative research using secondary data. The sample was determined using the purposive sampling method and obtained data on 150 companies in the Property and Real Estate Sub-Sector listed on the Indonesia Stock Exchange in 2018-2022. The results of this study show that Political Connections have no effect on tax aggressiveness, while Managerial Ownership and Liquidity have a significant negative effect on Tax Aggressiveness

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Published

2025-02-25

Issue

Vol. 21 No. 1 (2025): Februari

Section

Articles

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