Pengaruh Koneksi Politik dan Kepemilikan Asing Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2018-2020

Cathrine, Monica (2021) Pengaruh Koneksi Politik dan Kepemilikan Asing Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2018-2020. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of foreign ownership and political connections on tax avoidance by focusing on manufacturing companies listed on the Indonesia Stock Exchange with the research period 2018-2020. The data used is secondary data. The sampling technique used was purposive sampling and obtained 180 companies with a total of 321 samples. The results of this study indicate that political connections and foreign ownership have no effect on tax avoidance. Keywords: Tax Avoidance, Foreign Ownership, Political Connection

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