Pengaruh corporate risk taking internal, corporate governance dan political connection terhadap agresivitas pajak perusahaan
Info Katalog
File Repositori
Pembimbing 3 : Kurniawan Hidayat
Subyek : Corporate governance - Taxation;Corporations--Taxation
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : tax aggressiveness, corporate risk taking, corporate governance, political connection, transportati
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TS_MAK_123012311047_Halaman-Judul.pdf | 7 | |
| 2. | 2025_TS_MAK_123012311047_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012311047_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012311047_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012311047_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_TS_MAK_123012311047_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012311047_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012311047_Bab-1.pdf | 13 | |
| 9. | 2025_TS_MAK_123012311047_Bab-2.pdf | 24 |
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| 10. | 2025_TS_MAK_123012311047_Bab-3.pdf | 10 |
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| 11. | 2025_TS_MAK_123012311047_Bab-4.pdf | 22 |
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| 12. | 2025_TS_MAK_123012311047_Bab-5.pdf | 3 | |
| 13. | 2025_TS_MAK_123012311047_Daftar-Pustaka.pdf | 4 | |
| 14. | 2025_TS_MAK_123012311047_Lampiran.pdf | 1 |
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P Penelitian ini bertujuan untuk menganalisis pengaruh corporate risk taking internal,corporate governance, dan political connection terhadap agresivitas pajak padaperusahaan sektor transportasi dan logistik yang terdaftar di bursa efek indonesia(bei) periode 2019–2023. agresivitas pajak merupakan strategi perusahaan dalammenekan beban pajak, baik secara legal (penghindaran pajak) maupun ilegal(penggelapan pajak), yang berpotensi menurunkan penerimaan negara. variabelindependen dalam penelitian ini adalah corporate risk taking yang mencerminkankarakter manajemen dalam mengambil risiko, corporate governance yangdiproksikan dengan proporsi komisaris independen, serta koneksi politik yangmenunjukkan hubungan perusahaan dengan aktor politik.penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupalaporan keuangan perusahaan. sampel dipilih melalui metode purposive samplingdengan total 14 perusahaan. teknik analisis data dilakukan dengan regresi linierberganda, uji asumsi klasik, serta pengujian hipotesis (uji t, uji f dan koefisiendeterminasi).hasil penelitian menunjukkan bahwa secara parsial, corporate risk taking danpolitical connection berpengaruh positif signifikan terhadap agresivitas pajak,sedangkan corporate governance berpengaruh negatif signifikan. secara simultan,ketiga variabel tersebut berpengaruh signifikan terhadap agresivitas pajak. temuanini memberikan implikasi penting bagi pengambil kebijakan dan pemangkukepentingan dalam mengendalikan praktik agresivitas pajak melalui penguatan tatakelola perusahaan dan pengawasan terhadap koneksi politik.
T This study aims to analyze the influence of corporate risk taking, corporategovernance, and political connections on tax aggressiveness in transportation andlogistics companies listed on the indonesia stock exchange (idx) during the 2019–2023 period. tax aggressiveness refers to strategies used by companies to minimizetax burdens, either legally (tax avoidance) or illegally (tax evasion), which canreduce state revenue. the independent variables in this research are corporate risktaking, which reflects management’s risk-taking behavior; corporate governance,proxied by the proportion of independent commissioners; and political connections,representing the company\\\'s ties with political actors.this study uses a quantitative approach with secondary data obtained fromcompany financial statements. the sample was selected using purposive sampling,resulting in 14 companies. data analysis was conducted using multiple linearregression, classical assumption testing, and hypothesis testing (t-test, f-test, andcoefficient of determination).the results show that partially, corporate risk taking and political connections havea significant positive effect on tax aggressiveness, while corporate governance hasa significant negative effect. simultaneously, all three variables significantlyinfluence tax aggressiveness. these findings provide important implications forpolicymakers and stakeholders in controlling tax aggressiveness practices bystrengthening corporate governance and monitoring political ties.
