Image of Pengaruh Koneksi Politik, Pengungkapan Tanggung Jawab Sosial Perusahaan, Dan Pimpinan Perempuan Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia Periode 2021-2023)
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Pengaruh Koneksi Politik, Pengungkapan Tanggung Jawab Sosial Perusahaan, Dan Pimpinan Perempuan Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia Periode 2021-2023)

ABSTRACT
This research seeks to objectively examine the impact of Political Connection,
Corporate Social Responsibility Disclosure, and Woman Director on Tax Avoidance,
focussing on manufacturing companies listed on the Indonesia Stock Exchange from
2021 to 2023.
The study population comprises all manufacturing businesses registered on the
Indonesia Stock Exchange from 2021 to 2023, totalling 270 entities. The research
sample included 76 firms examined over a period of three years, resulting in a total of
228 samples. This research used purposive sampling, and the data processing
approach utilised panel data regression with control variables of Firm Size, Sales
Growth, and Leverage, analysed using STATA software version 17.
This study's findings demonstrate that Political Connections do not influence
Tax Avoidance, Corporate Social Responsibility Disclosure negatively impacts Tax
Avoidance, and Woman Director negatively affect Tax Avoidance. This study's
innovation lies in employing a tax avoidance proxy based on permanently recorded tax
differences (DTAX), which is deemed more effective in identifying tax avoidance
related to efforts to minimise taxable profit, surpassing other metrics like the total
effective tax rate (ETR) and CETR.
Keywords: Tax Avoidance, Political Connection, Corporate Social Responsibility
Disclosure, and Woman Director

Ketersediaan
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Perpustakaan Universitas Riau 2102113059
2102113059
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113059
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113059
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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