Pengaruh Koneksi Politik, Karakter Eksekutif dan Tata Kelola Perusahaan Terhadap Agresivitas Pajak

Studi Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Abstract

This study aims to determine the effect of political connections, executive character, and corporate governance on state-owned companies listed on the Indonesia Stock Exchange in 2017-2021. This research is also assisted by control variables, namely leverage and firm size. The population used in this study are all state-owned companies listed on the Indonesia Stock Exchange. The sample used in this study is by using a purposive sampling method which consists of 12 companies that are used in the form of secondary data on the annual reports of BUMN companies. This study uses multiple linear regression analysis with the e-Views program. The results of this study indicate that simultaneous testing shows that political connections, executive character, and corporate governance have an effect on tax aggressiveness. Partially, the results of this study indicate that political connections and corporate governance have no effect on tax aggressiveness, while executive character has an effect on tax aggressiveness.

Keywords : Political Connection, Executive Character, Corporate Governance, Tax Aggressiveness.