The Influence Independent Commissioner, Audit Committee, Sustainability Reporting And Political ConnectionsOn Tax Avoidance
Year: 2025
Type: article
Abstract: Study This aiming For analyze influence commissioner independent , audit committee , reporting sustainability , and connection political to avoidance tax on company sector property and real estate listed on the IDX for the 2021-2023 period . The method used is panel data regression with a total sample of 51 observations . Results test regression show that audit committee (B 0.022; p 0.038) and connection politics (B 0.043; p=0.048) has an effect significant to avoidance tax , while commissioner independent (p=0.991) and reporting sustainability (p = 0.898) no influential significant . Conclusion show that effectiveness audit committee presses avoidance tax , while connection political precisely push it . Implications from study This highlight importance strengthening internal audit function and management connection ethical politics use increase transparency And compliance taxation company
Authors: Tuti Indarwati, Devi Astriani, Septiana Rahayu
Institution: Universitas Buana Perjuangan Karawang
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410196107