PENGARUH KONEKSI POLITIK, TRANSFER PRICING, DAN STRATEGI BISNIS TERHADAP AGRESIVITAS PAJAK DIMODERASI DENGAN SALES GROWTH (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

JANNAH, RAFIQA ATIRATUL and Kesuma, Nilam (2025) PENGARUH KONEKSI POLITIK, TRANSFER PRICING, DAN STRATEGI BISNIS TERHADAP AGRESIVITAS PAJAK DIMODERASI DENGAN SALES GROWTH (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of political connections, transfer pricing practices, and business strategy on tax aggressiveness, as well as the moderating role of sales growth. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) as a proxy.The sample was selected using purposive sampling method, resulting in 22 companies with a total of 87 observations. The independent variables PC, TP, and BS, the dependent variable is TA, and SG is used as a moderating variable. The data were analyzed using panel data regression with Stata 17 software. The results show that political connections, transfer pricing, and business strategy significantly affect tax aggressiveness. However, sales growth does not significantly moderate the relationship between the independent variables and tax aggressiveness. Penelitian ini bertujuan untuk menguji pengaruh koneksi politik, praktik transfer pricing, dan strategi bisnis terhadap agresivitas pajak, serta peran sales growth sebagai variabel moderasi, dengan objek penelitian pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019–2023. Agresivitas pajak diukur menggunakan proksi Cash Effective Tax Rate (CETR). Sampel diperoleh melalui metode purposive sampling, jumlah sampel penelitian sebanyak 22 perusahaan dengan total 87 observasi. Variabel independen adalah KP, TP, dan SB. Sedangkan variabel dependen yang digunakan adalah AP, dan SG sebagai variabel moderasi. Penelitian ini dianalisis menggunakan regresi data panel dengan software Stata 17. Hasil penelitian menunjukkan bahwa KP, TP, dan SB berpengaruh terhadap AP, serta SG tidak memberikan pengaruh antara variabel independen terhadap variabel dependen.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Political Connections, Transfer Pricing, Business Strategy, Tax Aggressiveness, Sales Growth, Cash Effective Tax Rate Koneksi Politik, Transfer Pricing, Strategi Bisnis, Agresivitas Pajak, Sales Growth, Cash Effective Tax Rate.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rafiqa Atiratul Jannah
Date Deposited:	24 Jul 2025 08:37
Last Modified:	24 Jul 2025 08:37
URI:	http://repository.unsri.ac.id/id/eprint/180368

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