PENGARUH GOOD CORPORATE GOVERNANCE DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE

Abstract

This study aims to analyze the effect of good corporate governance and political connections on tax avoidance. The independent variables used in this study are institutional ownership, audit committee, independent board of commissioners and political connections. While the dependent variable used is tax avoidance. The population used in this study are manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2017 – 2020. This study uses a quantitative type of research and sampling using purposive sampling technique, with a population of 30 companies and 15 company samples obtained. This study uses multiple linear analysis method, data analysis using classical assumptions include normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that institutional ownership has a positive effect on tax avoidance. The audit committee has no effect on tax avoidance, because the proportion of the audit committee has no effect on the implementation of tax avoidance. The Board of Commissioners has a negative effect and political connections have no effect on tax avoidance, because companies with political connections are considered as taxpayers with low risk, so they do not have the potential to avoid tax.