Pengaruh Koneksi Politik, Transfer Pricing, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Agresivitas Pajak
Daftar Isi:
- Every business entity established and registered in Indonesia must pay income tax. The company feels burdened by the payment of the tax because when its income increases, the tax payable will also increase. Therefore, many companies are doing tax planning and earnings management aggressively. This study aims to prove empirically the effect of political connections, transfer pricing, institutional ownership and firm size on tax aggressiveness. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The method of determining the sample in this study uses purposive sampling with the criteria of mining companies listed on the Indonesia Stock Exchange in 2016-2020 which have dependent and independent variables tested, publish financial statements and are registered consistently, have positive pre-tax profits. So that obtained as many as 128 samples of companies. The analytical technique used in this research is multiple linear regression analysis. Based on the results of this study, it is known that institutional ownership has a negative effect on tax aggressiveness, while political connections, transfer pricing and company size have no effect on tax aggressiveness.