Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 3 No. 3 (2024): March 2024

Does Good Corporate Governance and Political Connection have an Influence a Tax Avoidance?

Ni Luh Putu Agustin Nirmala Sari (Unknown)
Yusli Mariadi (Unknown)

Article Info

Publish Date
27 Mar 2024

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.

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Journal Info
Formosa Journal of Multidisciplinary Research (FJMR)
Website

Abbrev

fjmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Description

Formosa Journal of Multidisciplinary Research (FJMR) is a multidisciplinary journal published by Formosa Publisher. Formosa Journal of Multidisciplinary Research (FJMR) is published every month (monthly). Formosa Journal of Multidisciplinary Research (FJMR) is a peer reviewed, open access, and ...