Pengaruh Political Connection, Capital Intensity dan Ukuran Dewan Komisaris terhadap Agresivitas Pajak
DOI:
https://doi.org/10.37481/jmeb.v6i3.2295Keywords:
Political Connection, Capital Intensity, Board Size, Tax Aggressiveness, Effective Tax RateAbstract
Tax aggressiveness remains an important issue because corporate tax planning may reduce tax liabilities and affect government revenue. This study aims to examine the effects of political connection, capital intensity, and board of commissioners size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. This quantitative study uses an associative approach and secondary data obtained from annual reports and audited financial statements. Using purposive sampling, 27 companies were selected, resulting in 135 firm-year observations. The data were analyzed using panel data regression, with the Random Effect Model selected based on the Chow, Hausman, and Lagrange Multiplier tests. Tax aggressiveness was measured using the Effective Tax Rate (ETR), while political connection was measured using a dummy variable, capital intensity by the proportion of net fixed assets to total assets, and board size by the number of commissioners. The results show that political connection and board size do not have significant effects on tax aggressiveness, whereas capital intensity has a negative and significant effect. Collectively, the three independent variables significantly affect tax aggressiveness. These findings indicate that capital structure characteristics may play a more prominent role than political connections and board size in explaining differences in the tax aggressiveness measure.
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