This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used. The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance
The increasing number of investors in Indonesia continues to drive investors' interest in the financial performance of their firms. Financial performance is essential to consider because it is one of the factors that influence stock prices. Both investors and businesses must conduct stock price analysis. This research is a review of the literature that analyzes the determinants of stock prices in research conducted between 2020 and 2021. The method of analysis used in this study is descriptive. Five SINTA-accredited periodicals serve as data sources for study. According to the analysis, several researchers employed a variety of samples, with the variable ROE, ROA, and DER being the most commonly used.
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