PENGARUH MANAGERIAL OWNERSHIP DAN POLITICAL CONNECTIONS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FINANCIAL

WIJAYA, ANDIKA PURNAMA (2024) PENGARUH MANAGERIAL OWNERSHIP DAN POLITICAL CONNECTIONS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FINANCIAL. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the influence of managerial ownership and political connections on tax avoidance by focusing on financial companies listed on the Indonesia Stock Exchange (BEI) with a research period of 2020-2022. The data used is secondary data in the form of company annual reports. The sample in this research is financial companies listed on the IDX. The sampling technique used was the purposive sampling method and 45 companies were obtained with a total sample of 135 samples. Managerial ownership in this study is measured by comparing the number of managerial shares and the number of outstanding shares, political connections in this study are measured by comparing the board of commissioners who are politically connected to the number of board of commissioners, tax avoidance in this study is measured by calculating the Effective Tax Rate (ETR). Hypothesis testing was carried out using multiple regression analysis with the help of SPSS version 23. The results of this research show that managerial ownership has a positive effect on tax avoidance and political connections have no effect on tax avoidance.

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