PENGARUH THIN CAPITALIZATION, TAX HAVEN COUNTRY UTILIZATION, DAN POLITICAL CONNECTION TERHADAP AGRESIVITAS PAJAK

Rahmahilah, Yuliasari and Dinda, Fali Rifan and Mia, Selvina PENGARUH THIN CAPITALIZATION, TAX HAVEN COUNTRY UTILIZATION, DAN POLITICAL CONNECTION TERHADAP AGRESIVITAS PAJAK. E-JJURNAL AKUNTANSI : Fakultas Ekonomi dan Bisnis Universitas Udayana.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization, tax haven country utilization, dan political connection terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2019-2023 dengan menggunakan data berupa data sekunder. Pemilihan sampel menggunakan metode nonprobability sampling dengan teknik purposive sampling, sehingga diperoleh 12 perusahaan dengan 60 amatan. Analisis data menggunakan analisis regresi linier berganda dengan software SPSS. Hasil penelitian ini menunjukkan bahwa thin capitalization dan tax haven country utilization tidak berpengaruh terhadap agresivitas pajak, sedangkan political connection berpengaruh positif terhadap agresivitas pajak. Secara simultan, thin capitalization, tax haven country utilization, dan political connection berpengaruh positif terhadap agresivitas pajak. Kata Kunci : Thin Capitalization; Tax Haven Country Utilization; Political Connection; Agresivitas Pajak. ABSTRACT This study aims to analyze the influence of thin capitalization, tax haven country utilization, and political connection on tax aggressiveness. This research is conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2023 period using data in the form of secondary data. The sample selection uses a nonprobability sampling method with a purposive sampling technique, there are 12 companies with 60 observations were obtained. Data analysis uses multiple linear regression analysis with SPSS software. The results of this study show that thin capitalization and tax haven country utilization have no effect on tax aggressiveness, while political connection has a positive effect on tax aggressiveness. Simultaneously, thin capitalization, tax haven country utilization, and political connection have a positive effect on tax aggressiveness. Keywords : Thin Capitalization; Tax Haven Country Utilization; Political Aggressiveness.

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