Fadhillah, Filzah (2025) Pengaruh Komisaris Independen, Komite Audit, Koneksi Politik Dan Ketidakpastian Lingkungan Terhadap Tax Avoidance. Other thesis, Universitas Islam Riau.

Text 205310407.pdf - Submitted Version Restricted to Registered users only Download (3MB) | Request a copy

Abstract

Tax avoidance refers to deliberate actions taken by taxpayers to minimize their tax obligations legally and safely without violating laws and regulations. This study aims to investigate the influence of independent commissioners, audit committees, political connections and environmental uncertainty on tax avoidance. The population is companies in the energy sector listed on the Indonesia Stock Exchange (IDX) in the period 2020-2022. The number of samples taken is 31 companies. The type and source of data in this study are secondary data sourced from company reports. The data analysis techniques used are descriptive analysis techniques, multiple regression Analysis which are analyzed using the SPSS 25.0 application. The results of this study prove that only three variables have a direct influence, namely the audit committee, political connections and environmental uncertainty, while independent commissioners are unable to influence tax avoidance.

Actions (login required)

View Item