Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan

E-Jurnal Akuntansi Pub Date : 2023-10-20 DOI:10.24843/eja.2023.v33.i10.p06

W. Nugroho

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Abstract

This research aims to test and analyze the influence of political connections, gender diversity, and innovation on corporate tax obligations. This research used 315 samples from 45 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021. Technical data analysts use multiple linear regression. The research results show that political connections do not have a significant effect on tax compliance because manufacturing companies want to maintain good relations with stakeholders, by being obedient and obedient in fulfilling their tax obligations without taking advantage of political connections. Gender diversity has a significant positive effect on tax compliance because women have the spirit of minimizing risks, avoiding fraud, obeying regulations so that it will lead to positive actions in taxpayer compliance. Innovation has a significant positive effect on tax compliance because companies can make innovation an effort to improve product quality which results in company expenses increasing and profits generated by the company decreasing and resulting in tax avoidance or decreased tax compliance. Keywords: Political Connections; Gender Diversity; Innovation and Tax Compliance

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政治联系、性别多样性、创新和企业税负意识

本研究旨在检验和分析政治关系、性别多样性和创新对企业纳税义务的影响。本研究使用了 2015-2021 年在印尼证券交易所上市的 45 家制造业公司的 315 个样本。技术数据分析师使用多元线性回归。研究结果表明，政治关系对纳税遵从没有显著影响，因为制造业公司希望通过服从和顺从履行纳税义务，与利益相关者保持良好关系，而不利用政治关系。性别多样性对纳税遵从度有显著的积极影响，因为女性具有将风险降到最低、避免欺诈、遵守法规的精神，从而会在纳税人遵从方面采取积极行动。创新对纳税遵从有显著的积极影响，因为公司可以将创新作为提高产品质量的一种努力，从而导致公司支出增加，公司创造的利润减少，导致避税或纳税遵从下降。关键词政治联系；性别多样性；创新与税收遵从度

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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E-Jurnal Akuntansi

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