The Influence of Political Connections, and Good Corporate Governanceon Tax Aggressiveness

Malinda, Kori Putri and Sintha, Lis and Munandar, Agus and Bertuah, Eka (2022) The Influence of Political Connections, and Good Corporate Governanceon Tax Aggressiveness. American International Journal of Business Management (AIJBM), 5 (4). pp. 106-110. ISSN 2379 106X

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Abstract

This study aims to obtain empirical evidence about political connections and good corporate governance on tax aggressiveness. The proxy political connection taken is the board of directors, and the board of commissioners, Good Corporate Governance (GCG) taken for this test is the proportion of the structure of the board of commissioners, audit committee, and audit quality to tax aggressiveness. The methodology used in this research is using panel data regression analysis. The study was conducted on 193 manufacturing companies listed on the Indonesia Stock Exchange. Using purposive sampling was used as a research sample with observations for 5 (five) years for the 2016-2020 period. Based on the test results, it was found that the political connection of the board of directors, the structure of the board of commissioners, the audit committee, and audit quality affected tax aggressiveness. Meanwhile, the political connection of the board of commissioners does not affect tax aggressiveness. Furthermore, political connections and good corporate governance simultaneously affect tax aggressiveness (tax aggressiveness). KEYWORD : Political connection, Good Corporate Governance, Tax Aggressiveness

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