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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Melati, Adinda
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Economics, Econometrics & Finance Mathematics Social Sciences

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The Effect of Media Attention, Institutional Ownership and Political Connection on Tax Avoidance Melati, Adinda; Prasidya, Tusta Citta Ihtisan Tri
SIMAK Vol. 23 No. 01 (2025): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v23i01.580

Abstract

The purpose of this study was to analyze the effect of media attention, institutional ownership and political connections on tax avoidance in State-Owned Enterprises (SOEs) companies. The population of this study is state-owned companies that will be listed on the Indonesia Stock Exchange during 2021-2023. During 2021-2023, 36 companies were used as research samples. The research approach used is a quantitative approach with multiple regression analysis. This research uses testing using the SPSS 25 statistical tool. This research technique uses purposive sampling in sample selection. The results found that institutional ownership has a significant effect on tax avoidance, political connections have a significant effect on tax avoidance, media attention has no significant effect on tax avoidance.
Co-Authors Prasidya, Tusta Citta Ihtisan Tri Suzana, Anna Wibowo, Sandi Nasrudin Yuliasari, Putri