Dwi Puji Rahayu, 7211418099 (2022) PENGARUH KONEKSI POLITIK, THIN CAPITALIZATION, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING. Under Graduates thesis, Universitas Negeri Semarang.

PDF (Skripsi) Restricted to Repository staff only Download (2MB) | Request a copy

Abstract

Tax avoidance is still being carried out and is an obstacle for the government in an effort to increase state income from the tax sector. Besides that, tax avoidance does not violate the law because companies take advantage of loopholes in tax regulations. The purpose of this study was to analyze the effect of political connections, thin capitalization, and capital intensity on tax avoidance. In addition, to determine the role of institutional ownership in moderating the influence of political connections, thin capitalization, and capital intensity on tax avoidance. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period as many as 193. The sample selection using purposive sampling technique was obtained by 73 companies, so that 204 units of analysis were obtained. This study uses secondary data in the form of annual reports with documentation techniques. The data analysis technique used descriptive statistics and inferential statistics Moderated Regression Analysis (MRA), namely the interaction test. The results showed that political connections had a significant positive effect on tax avoidance, thin capitalization had no effect on tax avoidance, while capital intensity had a significant negative effect on tax avoidance. Institutional ownership is not able to moderate the influence of political connections and thin capitalization on tax avoidance. However, institutional ownership is able to moderate in the direction of strengthening the effect of capital on tax avoidance. Suggestions for company management are expected to be able to take advantage of their political connections so as not to harm any party, especially the state and be able to manage its fixed assets properly. Then for institutional investors should further enhance their supervision of the company's management. For further research, it is hoped that other proxies can be used for thin capitalization variables, as well as adding objects and years of observation.

Actions (login required)

View Item