PENGARUH POLITICAL CONNECTION, CORPORATE SOCIAL RESPONSIBILITY, DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Nadira Dhea Priyanty, Ekawati Jati Wibawaningsih

Abstract


The purpose of this research is to empirically examine the effect of political connection, corporate social responsibility, and corporate governance as proxied using audit committee and independent commissioner on tax avoidance with profitability, leverage, and the covid-19 pandemic as control variables. Tax avoidance in this study was measured using the book tax difference (BTD). This research is a quantitative research and uses manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as research objects. The sample selection technique used purposive sampling with a total of 261 samples obtained from 87 manufacturing companies. Hypothesis testing in this study was carried out using STATA software version 16. Based on the results of the hypothesis testing that had been carried out, it can be concluded that 1) political connection had no effect on tax avoidance; 2) corporate social responsibility has no effect on tax avoidance; 3) the audit committee has no effect on tax avoidance; and 4) independent commissioners have no effect on tax avoidance.


Keywords


Tax Avoidance, Political Connection, Corporate Social Responsibility, Audit Committee, and Independent Commissioner

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References


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