APAKAH KEPEMILIKAN INSTITUSIONAL DAPAT MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK?

DOI:

https://doi.org/10.29303/akurasi.v7i1.503

Authors

  • Ahsanul Amaliyah Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Fajar Nurdin Universitas Islam Negeri Maulana Malik Ibrahim Malang

Keywords:

Political Connections, Profitability, leverage, , Institutional Ownership, Tax Aggressiveness

Abstract

This research aims to analyze the impact of company size, political connections, profitability, and leverage on tax aggressiveness with institutional ownership as a moderator. This quantitative research is on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. Sample collection used a purposive sampling approach. Data was obtained from the company's financial reports on the IDX and official websites. Data analysis uses panel data regression. The results show that company size, political connections, and leverage do not affect tax aggressiveness, while profitability affects tax aggressiveness. Institutional ownership can moderate profitability and leverage but not company size and political connections. This research aims to increase government efforts to prevent tax aggressiveness and increase taxpayer awareness.

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Published

2024-06-24

How to Cite

Amaliyah, A., & Nurdin, F. (2024). APAKAH KEPEMILIKAN INSTITUSIONAL DAPAT MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK?. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(1), 105–124. https://doi.org/10.29303/akurasi.v7i1.503