Skripsi

PENGARUH KONEKSI POLITIK, TRANSFER PRICING, DAN STRATEGI BISNIS TERHADAP AGRESIVITAS PAJAK DIMODERASI DENGAN SALES GROWTH (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

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Penilaian

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This study aims to examine the effect of political connections, transfer pricing practices, and business strategy on tax aggressiveness, as well as the moderating role of sales growth. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) as a proxy.The sample was selected using purposive sampling method, resulting in 22 companies with a total of 87 observations. The independent variables PC, TP, and BS, the dependent variable is TA, and SG is used as a moderating variable. The data were analyzed using panel data regression with Stata 17 software. The results show that political connections, transfer pricing, and business strategy significantly affect tax aggressiveness. However, sales growth does not significantly moderate the relationship between the independent variables and tax aggressiveness. Penelitian ini bertujuan untuk menguji pengaruh koneksi politik, praktik transfer pricing, dan strategi bisnis terhadap agresivitas pajak, serta peran sales growth sebagai variabel moderasi, dengan objek penelitian pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019–2023. Agresivitas pajak diukur menggunakan proksi Cash Effective Tax Rate (CETR). Sampel diperoleh melalui metode purposive sampling, jumlah sampel penelitian sebanyak 22 perusahaan dengan total 87 observasi. Variabel independen adalah KP, TP, dan SB. Sedangkan variabel dependen yang digunakan adalah AP, dan SG sebagai variabel moderasi. Penelitian ini dianalisis menggunakan regresi data panel dengan software Stata 17. Hasil penelitian menunjukkan bahwa KP, TP, dan SB berpengaruh terhadap AP, serta SG tidak memberikan pengaruh antara variabel independen terhadap variabel dependen.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004571	T180368	T1803682025	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1803682025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxiii, 443 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

unspecified

Edition

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Subject(s)

Prodi Akuntansi
Pajak Dimoderasi

Specific Detail Info

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Statement of Responsibility

TUTI

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