Political Connections, Board Gender Diversity, and Institutional Ownership on Tax Avoidance
Purpose - This study aims to analyze the influence of Political Connections, Board Gender Diversity, Institutional Ownership on Tax Avoidance. Design/methodology/approach - The research method is quantitative using secondary data. The population used is the Property and Real Estate sector compani...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Maranatha Christian University
2024-11-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/9051 |
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| Summary: | Purpose - This study aims to analyze the influence of Political Connections, Board Gender
Diversity, Institutional Ownership on Tax Avoidance.
Design/methodology/approach - The research method is quantitative using secondary data.
The population used is the Property and Real Estate sector companies listed on the IDX
(Indonesia Stock Exchange) for 2018-2022 period. Sampling technique used purposive
sampling, obtained 70 observation data. Data analysis techniques using multiple linear
regression analysis, correlation coefficient, coefficient of determination, t test, f test using
SPSS 26 software.
Findings - Based on the results of research and discussion, it shows that Political Connections,
Board Gender Diversity, Institutional Ownership have a significant partial and simultaneous
effect on Tax Avoidance.
Research limitations/implications - The first research limitation, the sector used in this study
is just one of those that is listed on the IDX, while there are still many sectors that are not
used. Second, the study period is limited to five years. Third, many other variables that can
affect tax avoidance are not examined in this study.
Keywords: Political Connections, Board Gender Diversity, Institutional Ownership, Tax
Avoidance |
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| ISSN: | 2085-8698 2598-4977 |