THE INFLUENCE OF POLITICAL CONNECTIONS, CAPITAL INTENSITY AND AUDIT COMMITTEE ON TAX AVOIDANCE
Abstract
This study is a quantitative study that aims to analyze the relationship between political connections, capital intensity, and the audit committee on tax avoidance. This study uses 24 samples of state-owned companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Research data is secondary data obtained from the company's annual report. This study uses panel data regression analysis as a data analysis technique. Based on the test results, it can be concluded that (1) the political connection of the board of commissioners has no significant effect on tax avoidance, (2) the political connection of the board of directors has no significant effect on tax avoidance, (3) capital intensity has no significant effect on tax avoidance, and (4) the audit committee has no significant effect on tax avoidance. The study also uses control variables consisting of ROA, leverage, and firm size.
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