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All Journal Journal Of Management Science (JMAS)
Ismi Fathia Rachmi
Bina Nusantara University, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Influence of Related Party Transaction, CEO Narcissism, and Political Connection to Tax Avoidance on Manufacturing Companies in The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange For The Period 2017-2019 Nada Nabilah; Nafis Dwi Kartiko; Ismi Fathia Rachmi
Junal Ilmu Manajemen Vol 5 No 1 (2022): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v5i1.123

Abstract

This research aims to analyze the effect of related party transaction- receivable, related party transaction-liabilities, CEO narcissism, political connection, profitability, leverage, and company size on tax avoidance on manufacturing company sector consumer goods industry listed on Indonesia Stock Exchange for the period 2017-2019. The data analysis method used is a multiple linear regression analyst using SPSS version 25. The sample selection technique is purposive sampling and obtained a sample of 27 companies. This research shows that related party transaction liabilities and company size have a positive effect and significant on tax avoidance. CEO narcissism, profitability, and leverage have a negative effect on tax avoidance. Related party transaction-receivable and political connection have no positive effect on tax avoidance.
Co-Authors Nada Nabilah Nafis Dwi Kartiko