Executive Character Sustainability, Thin Capitalization, Political Connection, and Audit Quality on Tax Avoidance

Tax avoidance is still a major problem in a country because taxes themselves are important as a supportsystems. Differences in interests that occur between companies and the government are the main reasons for tax avoidance. Taxes are the main source of national revenue, meanwhile taxes for companies are considered something that can reduce company income. This study aims to examine the effects of executive character, thin capitalization, political connections,andaudit quality on tax avoidance. The sample in this study is obtained using a purposive sampling of 73 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the 2018-2020 periods. The type of data analysis used is multiple regression analysis. The results show that political connections affect tax avoidance, meanwhile executive character, thin capitalization, and political connections do not affect tax avoidance.