Abstract:
The aim of this research is to determine the influence of Institutional Ownership,
Executive Risk Preferences, and Capital Intensity on tax avoidance moderated by
political connections in manufacturing sector companies. The population in this
study were companies in the manufacturing sector listed on the Indonesia Stock
Exchange for the period 2016 to 2022. The population was 7 years with 45
companies used as samples, so the total sample used was 315 samples. This
quantitative research uses multiple regression analysis. The data analysis used in
this research is E-views 12. The results of the study found that executive risk
preferences and capital intensity have an effect on tax avoidance, while institutional
ownership has no effect on tax avoidance. Political connections, which are a
moderating variable, can only strengthen the influence of capital intensity on tax
avoidance, whereas the variables of institutional ownership and executive risk
preferences on tax avoidance cannot be moderated by political connections.
