Analisis Pengaruh Koneksi Politik dan Tata Kelola Perusahaan Terhadap Agresivitas Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Susanto, Christy Florencia (2020) Analisis Pengaruh Koneksi Politik dan Tata Kelola Perusahaan Terhadap Agresivitas Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh koneksi politik dan tata kelola perusahaan yang dilakukan perusahaan dalam melakukan agresivitas pajak. Variabel koneksi politik, dewan direktur independen, ukuran dewan, kepemilikan institusional, auditor eksternal, ukuran perusahaan, leverage, dan market to book value diteliti pengaruhnya terhadap agresivitas pajak. Sampel penelitian ini menggunakan 275 perusahaan pada Bursa Efek Indonesia periode 2014-2018 dan menghasilkan 1.375 data untuk diuji. Laporan keuangan yang digunakan merupakan laporan keuangan yang telah diaudit oleh auditor. Data yang telah diperoleh dari laporan keuangan kemudian diuji dengan pengujian regresi logistik binar. Pengujian ini menggunakan program SPSS (Statistical Product and Service Solutions) versi 22. Hasil penelitian ini memberikan hasil bahwa ukuran dewan berpengaruh negatif signifikan terhadap agresivitas pajak. Sebaliknya, auditor eksternal berpengaruh signifikan positif terhadap agresivitas pajak. Variabel koneksi politik, dewan direktur independen, kepemilikan institusional tidak mempunyai pengaruh signifikan terhadap agresivitas pajak. ********************************************************************** The purpose of this study is to determine the influence of political connections and corporate governance by companies in tax aggressiveness. The variables of political connections, independent board of directors, the board size, institutional ownership, external auditors, company size, leverage, and market to book value are examined for their effects on tax aggressiveness. For the sample, this study used 275 companies on the Indonesia Stock Exchange in the period of 2014-2018 and produced 1,375 data to be tested. The financial statements used are financial statements that have been audited by the auditor. The data that has been obtained from the financial statements is then tested with a glimmer logistic regression test. This test used SPSS (Statistical Product and Service Solutions) version 22 program. The results of this study show that the size of the board has a significant negative effect on tax aggressiveness. Conversely, external auditors have a significant positive effect on tax aggressiveness. Political connections, independent board of directors, and institutional ownership variables have no significant effect on tax aggressiveness.tax aggressiveness, political connections, corporate governance

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