Skripsi

PENGARUH KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, RISIKO PERUSAHAAN, PROFITABILITAS DAN THIN CAPITALIZATION TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

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risk, profitability, and thin capitalization on tax aggressiveness, with firm size as a moderating variable. This study uses secondary data with the population consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed is purposive sampling, resulting in 105 observations obtained from 21 companies that meet the research criteria. Data analysis in this study is conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 21. The test results indicate that political connections, firm risk, and thin capitalization have a positive effect on tax aggressiveness. Sales growth and profitability have a negative effect on tax aggressiveness. In addition, firm size is proven to strengthen the relationship between political connections and tax aggressiveness. However, firm size does not act as a moderating variable in the relationship between sales growth, firm risk, profitability, and thin capitalization on tax aggressiveness. Keywords: Political Connections, Sales Growth, Firm Risk, Profitability, Thin Capitalization, Tax Aggressiveness, Firm Size

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Detail Information

Series Title

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Call Number

T1947212026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xv, 79 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Pajak Perusahaan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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