The Effect Of Firm Ownership Moderation On Political Connections With Tax Avoidance

taskurun sumaila, Heru Tjaraka, Muhammad Azis

Abstract


Penelitian ini bertujuan menguji pengaruh moderasi kepemilikan perusahaan terhadap hubungan politik dengan penghindaran pajak di 78 perusahaan manufaktur Indonesia yang terdaftar di BEI antara 2018-2022. Hasil analisis regresi moderasi menunjukkan bahwa hubungan politik berpengaruh positif signifikan pada penghindaran pajak. Namun, moderasi kepemilikan perusahaan bervariasi; kepemilikan saham institusional berpengaruh negatif signifikan, sementara kepemilikan saham manajerial berpengaruh positif signifikan. Keterbatasan penelitian meliputi sampel terbatas pada perusahaan manufaktur BEI dan penggunaan data sekunder. Penelitian mendatang sebaiknya melibatkan sektor industri dan ukuran perusahaan yang lebih beragam, data primer, serta metode penelitian yang lebih komprehensif seperti analisis jalur atau eksperimen. Faktor kontekstual dan variabel kontrol tambahan juga perlu dipertimbangkan untuk pemahaman yang lebih mendalam tentang pengaruh moderasi kepemilikan perusahaan terhadap hubungan politik dan penghindaran pajak di perusahaan manufaktur Indonesia.


Keywords


Political Connection; Ownership institutional;Ownership Managerial; Tax Avoidance; ROA; ROE; dan DER

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References


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DOI: https://doi.org/10.26905/jbm.v11i1.11921

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