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All Journal Accounting Journal of Ibrahimy (AJI)
Ilma Nursavida
Universitas 17 Agustus 1945 Banyuwangi
Economics, Econometrics & Finance Social Sciences

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PENGARUH KONEKSI POLITIK, KARAKTER EKSEKUTIF, DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK Ilma Nursavida; Bambang Wicaksono; Oktavima Wisdaningrum
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.3666

Abstract

This study aims to analyze the influence of political connections, executive character, and audit committees on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The type of data used in this research is secondary data, namely the financial reports of mining companies listed on the Indonesia Stock Exchange for 2019-2021. The sample in this study amounted to 12 companies obtained using the Purposive Sampling method. The results of this study show that political connections have no effect on political connections, executive character has no effect on tax avoidance, and audit committees have no effect on tax avoidance
Co-Authors Oktavima Wisdaningrum Wicaksono, Bambang