Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025

PENGARUH KOMISARIS INDEPENDEN, RETURN ON ASSETS (ROA) DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE

Rahman, Gusti Deni As’yami (Unknown)
Andani, Mega (Unknown)
Abnaina, Elma (Unknown)

Article Info

Publish Date
31 Mar 2025

Abstract

The research aims to analyze the Influence of Independent Commissioners, Return on Assets (RoA) and Political Connections on Tax Avoidance. The research method used is quantitative. The population to be used in this study is the oil, gas and natural gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 12 companies. The analysis used multiple linear regression. The results of this study indicate that the Independent Commissioner Variable has no effect on tax avoidance, Return on Assets (ROA) has a negative effect, and Political Connections has a positive effect on tax avoidance.

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Journal Info
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Website

Abbrev

jdeb

Publisher

STIE Nasional Banjarmasin

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Description

Jurnal dinamika Ekonomi adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin. Terbit pertama kali tahun 2004. Dari tahun ke tahun jurnal ini tumbuh dan terus hadir hingga saat ini. Jurnal Dinamika Ekonomi mempunyai tujuan mengembangkan kajian ilmiah di bidang ...