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PENGARUH KONEKSI POLITIK, KEPEMILIKAN KELUARGA, GENDER DIVERSITY DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK(Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2021-2024)

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This study aims to understand how political connections, family ownership, and gender diversity on the board of commissioners influence tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the data were analyzed through multiple linear regression with SPSS version 27. The sample was selected using purposive sampling, resulting in 43 manufacturing companies that met the criteria. The analysis results indicate that, partially, political connections, family ownership, and gender diversity on the board of commissioners do not have a significant influence on corporate tax aggressiveness.

Availability
Inventory Code Barcode Call Number Location Status
2507005335T182125T1821252025Central Library (References)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1821252025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 64 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Dewan komisaris
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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