Intensitas Persediaan, Ukuran Perusahaan, dan Agresivitas Pajak: Koneksi Politik sebagai Variabel Moderasi
DOI:
https://doi.org/10.55587/jla.v1i1.9Kata Kunci:
Intensitas Persediaan, UkuranPerusahaan, AgresivitasPajak, Koneksi PolitikAbstrak
Tujuan: Penelitian ini untuk menguji intensitas persediaan, ukuran perusahaan, dan agresivitas pajak: koneksi politik sebagai variabel moderasi.
Metode: Metode pada penelitian ini menggunakan purposive sampling method dan diperoleh 40 perusahaan dengan data yang diolah 176 laporan keuangan tahunan. Teknik penelitian menggunakan analisis linear berganda dan uji Moderated Regression Analysis.
Temuan: Temuan pada penelitian ini intensitas persediaan memiliki pengaruh negatif terhadap agresivitas pajak, dan ukuran perusahaan memiliki pengaruh positif terhadap agresivitas pajak. Koneksi Politik tidak dapat memoderasi pengaruh negatif intensitas persediaan terhadap agresivitas pajak dan koneksi politik memperlemah pengaruh positif ukuran perusahaan terhadap agresivitas pajak.
Pembaharuan: Perbedaan antara penelitian ini dan penelitian sebelumnya adalah pada penelitian ini mencoba mengintegrasikan beberapa topik mengenai variabel agresivitas pajak yang dipengaruhi oleh dua variabel yaitu intensitas persediaan, dan ukuran perusahaan, dengan menggunakan variabel moderasi koneksi politik.
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