Pengaruh koneksi politik dan struktur kepemilikan perusahaan terhadap praktik penghindaran pajak

Lee, Denisse Aretha (2022) Pengaruh koneksi politik dan struktur kepemilikan perusahaan terhadap praktik penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (352kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (212kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (385kB) | Preview
Preview	Text (Chapter 1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (653kB) | Preview
	Text (Chapter 2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (792kB)
	Text (Chapter 4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (289kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (384kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk mengamati, meneliti dan menganalisis pengaruh dari koneksi politik yang dimiliki perusahaan dan juga struktur kepemilikan perusahaan tersebut terhadap praktik penghindaran pajak. Dalam melakukan penelitian ini, digunakan data-data sekunder perusahaan manufaktur yang terdaftar dalam BEI selama kurun waktu 5 tahun yakni dari tahun 2017 - 2021. Penelitian dilakukan menggunakan metode regresi linear berganda dan telah melalui proses aplikasi SPSS. Harapan dari dilaksanakannya penelitian ini adalah untuk mengisi kesenjangan penelitian mengenai efek koneksi politik dan struktur kepemilikan perusahaan terhadap praktik penghindaran pajak. Hasil yang diperoleh dari penelitian ini yaitu bahwa koneksi politik berpengaruh negatif terhadap praktik penghindaran pajak sedangkan struktur kepemilikan terkonsentrasi tidak berpengaruh terhadap praktik pengindaran pajak. / This research is conducted in order to observe, examine, and analyze the effect of political connection in a firm and the structure of ownership on the practice of tax avoidance. In carrying out this research, secondary data have been used, namely for companies in the manufacturing sector listed on the IDX for a period of 5 years, from 2017 - 2021. The analytical method used in this study is the multiple linear regression method and has been processed through the SPSS application. The hope of this research is to fill in the research gaps regarding the effect of political connection as well as structure of ownership on the practice of tax avoidance. This research concluded that political connection negatively affects practice of tax avoidance while concentrated structure of ownership does not affect practice of tax avoidance.

Actions (login required)

View Item