Pengaruh Koneksi Politik, Dewan Komisaris dan Karakteristik Perusahaan terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia)


  • Anisa Nadia Hijriani
  • Sri Wahjuni Latifah
  • Setu Setyawan



The purpose of this research is to test whether politic connections commissioners and characteristic’ companies can influence tax avoidance which is done by the companies. Object of this
research is all of the BUMN companies from various sectors which are listed in Indonesian
Stock Exchange 2011-2013. The data which is used is secondary data directly obtain from BEI
website and each of companies website by using documentation technique. The data is analyzed
by using double regression analysis method and hypotheses test. Based on the result of the test
which is done in this research, it shows that all of independent variables do not influence toward
the tax avoidance, either through Gaap ETR or Current ETR. With the t-test of political connections, the average attendance, Roa, DER and firm size have no effect on tax evasion as measured
by ETR and Current ETR Gaults, but the number of board meetings negatively affects the tax
evasion measured by Current ETR partially
Keywords:Political connection, commissioners, characteristic of companies, and tax evasion


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