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

SHINTA, ELFA and Farhan, Muhammad (2025) PENGARUH KONEKSI POLITIK, KEPEMILIKAN KELUARGA, GENDER DIVERSITY DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK(Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2021-2024). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Koneksi Politik, Kepemilikan Keluarga, Gender Diversity, Dewan Komisaris, Agresivitas Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Elfa Shinta
Date Deposited:	04 Aug 2025 02:06
Last Modified:	04 Aug 2025 02:06
URI:	http://repository.unsri.ac.id/id/eprint/182125

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