Sari Rumahorbo, Rutina Kartika (2026) PENGARUH POLITICAL CONNECTIONS DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)2022-2024. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This study aims to examine the effect of political connection and good corporate governance on tax avoidance. The population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using purposive sampling, 114 firms were selected as the research sample. Hypothesis testing was conducted using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that political connections, the proportion of independent commissioners, institutional ownership, and audit committees do not have a significant effect on tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Political Connection, Proportion of Independent Commissioners, Institutional Ownership, and Audit Committee. |
| Subjects: | J Political Science > JF Political institutions (General) K Law > K Law (General) T Technology > TS Manufactures |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Rutina Kartika Sari Rumahorbo |
| Date Deposited: | 25 Feb 2026 02:35 |
| Last Modified: | 25 Feb 2026 02:35 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/15425 |
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