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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Peni Maharani Artiningsih
Universitas Stikubank Semarang
Economics, Econometrics & Finance Mathematics Social Sciences

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THE EFFECT OF CAPITAL INTENSITY, INDEPENDENT COMMISSIONERS, AND POLITICAL CONNECTIONS ON TAX AVOIDANCE Peni Maharani Artiningsih; Djoko Wahyudi
SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i01.328

Abstract

The purpose of this study was to determine the effect of capital intensity, independent commissioners, and political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The independent variables used included capital intensity, independent commissioners, and political connections while the dependent variable is tax avoidance. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 175 companies. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. Data collection using purposive sampling method. The data needed in this study was obtained from the annual published financial report data published by the IDX. The data analysis method used to test the hypothesis is multiple linear regression analysis. The results showed that independent commissioners had a significant positive effect on tax avoidance. Meanwhile, capital intensity and political connections have no significant effect on tax avoidance.
Co-Authors Djoko Wahyudi