Journal Of Management Science (JMAS)
Vol 7 No 1 (2024): January: Management Science and Field

The influence of gender and political connections on tax avoidance in Indonesia

Kurniasari, Elvira Putri (Unknown)
Setiawati, Erma (Unknown)

Article Info

Publish Date
15 Jan 2024

Abstract

Tax avoidance is a legal strategy employed to evade taxation by exploiting various loopholes in tax regulations, engaging in transactions with the primary objective of circumventing tax payments. This study aims to assess the impact of gender diversity and political connections on tax avoidance within manufacture companies listed on the Indonesia Stock Exchange during the period 2019-2021. The research utilized purposive sampling, involving 205 companies that met the specified criteria. Multiple linear regression analysis was employed as the analytical method. The empirical findings reveal that gender divestiy significantly influence tax avoidance. On the other hand, political connections show no effect on tax avoidance.

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Journal Info
Journal Of Management Science (JMAS)
Website

Abbrev

JMAS

Publisher

Institute of Computer Science

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen (JMAS) menawarkan analisis yang luas dan luas dari semua permukaan manajemen dan sains. Diterbitkan empat kali per tahun, ini memberikan penekanan pada kemahiran universal dalam metode vital, teknik, dan bidang penelitian. menyajikan kesempatan bagi pembaca untuk berbagi saling ...