Management and social perspectives
Volume 4, Numéro 1, Pages 107-123
2025-06-30
Does Corporate Governance And Political Connections Matter On Tax Avoidance?
Authors : Rachmawan Indra . Fidiana Fidiana . Evendi David .
Abstract
This study aims to assess the impact of political connections and good corporate governance on tax avoidance. We used 31 companies covering a five-year period. We found that political connections positively influence tax avoidance. This indicates that companies linked to the government will exhibit greater audacity in participating in tax avoidance. The quantity of audit committees adversely affects tax avoidance, indicating that the audit committee, tasked with supervising financial reports and internal controls plays a role in mitigating tax avoidance. Regarding audit quality, the number of board of commissioners and institutional ownership do not influence tax avoidance
Keywords
political connections ; effective corporate governance ; tax avoidance
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