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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Ni Luh Putu Agustin Nirmala Sari
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Does Good Corporate Governance and Political Connection have an Influence a Tax Avoidance? Ni Luh Putu Agustin Nirmala Sari; Yusli Mariadi
Formosa Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i3.8584

Abstract

The objective of this study is to examine the impact of institutional ownership, managerial ownership, independent commissioners, and political connections on tax avoidance within manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022. Employing a purposive sampling method, 39 eligible companies were chosen for panel data regression analysis. The findings reveal that institutional ownership has a partially positive influence on tax avoidance, managerial ownership also has a partially positive impact on tax avoidance, independent commissioners exhibit a partially negative association with tax avoidance, and political connections have a partially positive effect on tax avoidance.
Co-Authors Yusli Mariadi