The Influence of Political Connections, Related-Party Transactions, and Corporate Governance on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange

Authors

  • Muhammad Nashir Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University, Banda Aceh, Indonesia
  • Nuraini A Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University, Banda Aceh, Indonesia
  • Riha Dedi Priantana Master of Accounting Study Program, Faculty of Economics and Business, Syiah Kuala University, Banda Aceh, Indonesia

DOI:

https://doi.org/10.59141/jrssem.v3i02.549

Keywords:

Political Connections, Related Party Transactions, Proportion of Independent Board of Commissioners, Audit Quality, Audit Committee, and Tax Avoidance

Abstract

This study aims to examine the influence of political connections, related-party transactions, and corporate governance on tax avoidance. The sample for this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2014-2019. The sample was selected using purposive sampling technique, resulting in 25 companies. The analytical technique employed in this research is panel data regression analysis using Eviews version 10 software. The research findings indicate that political connections, related-party transactions, the proportion of independent commissioners on the board, audit quality, and the audit committee have a significant influence on tax avoidance in Indonesian manufacturing companies.

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Published

2023-09-25

How to Cite

Nashir, M., A, N. ., & Priantana, R. D. . (2023). The Influence of Political Connections, Related-Party Transactions, and Corporate Governance on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange. Journal Research of Social Science, Economics, and Management, 3(2), 390–402. https://doi.org/10.59141/jrssem.v3i02.549

Issue

Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management

Section

Articles

License

Copyright (c) 2023 Muhammad Nashir, Nuraini A, Iha Dedi Priantana

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