Does Good Corporate Governance and Political Connection have an Influence a Tax Avoidance?

Ni Luh Putu Agustin Nirmala Sari; Yusli Mariadi

doi:10.55927/fjmr.v3i3.8584

Authors

Ni Luh Putu Agustin Nirmala Sari Universitas Mataram
Yusli Mariadi Universitas Mataram

DOI:

https://doi.org/10.55927/fjmr.v3i3.8584

Keywords:

Institutional Ownership, Managerial Ownership, Independent Commissioners, Political Connections, Tax Avoidance

Abstract

The objective of this study is to examine the impact of institutional ownership, managerial ownership, independent commissioners, and political connections on tax avoidance within manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022. Employing a purposive sampling method, 39 eligible companies were chosen for panel data regression analysis. The findings reveal that institutional ownership has a partially positive influence on tax avoidance, managerial ownership also has a partially positive impact on tax avoidance, independent commissioners exhibit a partially negative association with tax avoidance, and political connections have a partially positive effect on tax avoidance.

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References

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Ghozali. (2018). Aplikasi Analisis Multivariate Dengan Pogram IBM SPSS (Edisi Semb). Badan Penerbit Universitas Diponegoro.

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Hasanah, U., & Wardatul Afiqoh, N. (2023). Pengaruh Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Terhadap Penghindaran Pajak. Jurnal Ekonomi Dan Bisnis, 15(2), 20–31. https://doi.org/10.55049/jeb.v15i2.219

Imanuella, K., & Damayanti, T. W. (2022). Analisis Tingkat Koneksi Politik Terhadap Tax Avoidance: Perusahaan Manufaktur di BEI Tahun 2015-2019. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 7(1), 38–60. https://doi.org/10.51289/peta.v7i1.499

Ishak, A. C., & Asalam, A. G. (2023). Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance. Owner, 7(4), 2041–3051. https://doi.org/10.33395/owner.v7i4.1720

Komite, D. A. N., Terhadap, A., & Avoidance, T. A. X. (2022). Tax avoidance. 16(1), 1–16.

Mita Dewi, N. (2019). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Maksimum, 9(1), 40. https://doi.org/10.26714/mki.9.1.2019.40-51

Muljadi, C., Hastuti, M. E., & Hananto, H. (2022). Tax Amnesty, Corporate Social Responsibility, Good Corporate Governance Terhadap Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 17(2), 303–320. https://doi.org/10.25105/jipak.v17i2.12864

Nuridah, S., Mulyani, S., & Sumekar, R. D. (2023). Analisis Pengaruh Thin Capitalization, Komite Audit dan Kepemilikan Institusional Terhadap Tax Avoidance pada Perusahaan Sektor Keuangan di Bursa Efek Indonesia Tahun 2020-2022. Journal Of Social Science Research, 3(5), 4533–4541.

Prastiyanti, S., & Mahardhika, A. S. (2022). Analisis Pengaruh Kepemilikan Manajerial, Firm Size, dan Profitabilitas Terhadap Tindakan Tax Avoidance. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 4(4), 513–526. https://doi.org/10.32639/jimmba.v4i4.136

Pratama, A., & Wijaya, A. (2022). Implementasi Sistem Good Corporate Governance Pada Perangkat Lunak Berbasis Website PT. Pusaka Bumi Transportasi. Technomedia Journal, 7(3), 340–353.

Putri, S. D. N., & Titik Aryati. (2023). Pengaruh Kepemilikan Institusional, Intensitas Modal Dan Karakter Eksekutif Terhadap Penghindaran Pajak Dengan Koneksi Politik Sebagai Moderasi Pada Perusahaan Manufaktur. Jurnal Ekonomi Trisakti, 3(1), 1573–1582. https://doi.org/10.25105/jet.v3i1.16171

Septanta, R. (2023). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 6(1), 95–104.

Taufik Hidayat. (2022). The Effect of Institutional Ownership and Auditor Independence on Tax Avoidance. International Journal of Economics (IJEC), 1(2), 405–412. https://doi.org/10.55299/ijec.v1i2.276