Pengaruh Political Connections dan Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)

This study aims to examine the effect of political connection and good corporate governance on tax avoidance. The population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using purposive sampling, 114 firms were selected as the research sample. Hypothesis testing was conducted using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that political connections, the proportion of independent commissioners, institutional ownership, and audit committees do not have a significant effect on tax avoidance.