Endah Tri Setyarini, 7211418026 (2022) PENGARUH INTENSITAS ASET TETAP, KONEKSI POLITIK, TRANSFER PRICING, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011–2020. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

The biggest source of income for a country comes from taxes. Therefore, the government places great emphasis on paying state taxes to keep running in order to carry out national development programs and other state expenditures. However, the realization is still not in line with the target that should be obtained by the state. This is allegedly due to the pratice of tax avoidance carried out by several companies in Indonesia, even though this case is very detrimental to the state because state revenues will decrease. The scheme carried out by the company in reducing the tax burden can be done through ownership of the company‟s fixed assets direct political relation with government bureaus transfer pricing, and also the executive character of a company. The reseacrh object used in this research is a property and real estate companies listed on the Indonesian stock exchange for the period 2011-2020. The method used in sampling was purposive sampling, so that the final sample was 13 companies with 117 units of analysis unit. The data anaylisis technique used is descriptive statistical analysis and panel data regression model analysis using the eviews 9 program. This results of this study prove that partially political connections and executive character has a negative and significant effect on tax avoidance, while transfer pricing has a positive and significant effect on tax avoidance. Meanwhile, the intensity of fixed assets has no effect on tax avoidance. Based on this research, it can be concluded that there are still some property and real estate companies that practice tax avoidance with the aim of minimizing the tax burden that must be paid. It is hoped that further research can use other variables that can has a greather influence on tax avoidance, and can add moderating or intervening variables that can increase or decrease the effect of tax avoidance.

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