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All Journal Comment: an International Journal of Community Development Mega Aktiva: Jurnal Ekonomi dan Manajemen jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti
Ice Nasyrah Noor
Universitas Trisakti
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : jurnal syntax admiration

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Pengaruh Tata Kelola Perusahaan, Pelaporan Keberlanjutan, dan Koneksi Politik terhadap Penghindaran Pajak Ryan Yusuf Hardiono; Faisal Reza Mahendra; Muhammad Irvan Paleva; Ice Nasyrah Noor
Jurnal Syntax Admiration Vol. 5 No. 8 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i8.1409

Abstract

The purpose of this study is to examine the effect of corporate governance, sustainability reporting, and political connections on tax avoidance practices. The data used in the study involves data derived from the financial statements of companies in the infrastructure sector listed on the Indonesia Stock Exchange for the period 2020 to 2022. Information is obtained through the page www.idx.co.id and from the website of each company. The method applied in the research is quantitative method, using purposive sampling data collection technique. While the number of samples selected for this study was 30 observations. The research findings show that corporate governance represented by independent commissioners and audit committees, as well as sustainability reporting has a negative effect on tax avoidance.
Co-Authors Abdul Gaffar Rafid Adhini Wijayanti Aina Zahra Parinduri Amalina, Nurhafifah Ayu Aulia Oktaviani Brina Sitanggang De Gala Christina Dwi Astuti Christina Dwi Astuti Dhea Erka Zahara Eka Pujianthi Eka Pujianthi Emma Saur Nauli Sipayung Faisal Reza Mahendra Fatik Rahayu Florus Daeli Harti Budi Yanti Harti Budi Yanti Hotman Tohir Pohan Intan Desiani Lutfi Baradja Melinda Siregar Meuthia Hamun Muhammad Irvan Paleva Murtanto Murtanto Putri Ramadhani Rein Yosua Yehezkiel Ryan Yusuf Hardiono Sekar Mayangsari Slamet Wiyono Vinola Herawaty Windhy Puspitasari Yanti, Harti Budi Yudha Fatrya Bhakti