Arniati, Arniati and Situmorang, Ezra (2023) The Effect of Political Connection on Tax Avoidance with Zombie Firms as a Moderating Variable. In: Proceedings of the 5th International Conference on Applied Economics and Social Science, ICAESS 2023, 7 November 2023, Batam, Riau islands, Indonesia.
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Abstract
This study aims to find out and find empirical evidence regarding the effect of political connections on tax avoidance with zombie firms as a moderating variable in Indonesia. Corporate tax avoidance is calculated using the effective tax rate (ETR). A lower ETR value indicates a higher level of tax
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:57 |
| Last Modified: | 17 Apr 2026 01:21 |
| URI: | http://eprints.eai.eu/id/eprint/46197 |
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