PENGARUH KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Dian Permatasari, M. Agus Sudrajat, Heidy Paramitha Devi

Abstract


This research aims to determine the effect of political connections on tax aggressiveness with corporate social responsibility (CSR) as a moderating variable in manufacturing companies in the food and beverage consumer goods sector in 2019-2023. The data used is secondary data in the form of financial reports of manufacturing companies in the food and beverage consumer goods sector registered on the IDX from 2019 to 2023 which are downloaded via the website www.idx.co.id. The population of this research is all manufacturing companies in the food and beverage consumer goods sector registered in Indonesia. The sampling technique used a purposive sampling method so that 44 companies were obtained over 5 years of research, resulting in a final sample of 220 company samples. The data analysis technique uses moderate regression analysis (MRA). Data were processed using IBM SPSS Statistics v.25. The research results show that political connections have no effect on tax aggressiveness, corporate social responsibility (CSR) is unable to moderate the influence of political connections on tax aggressiveness. Keywords: Political Connections, Tax Aggressiveness, Corporate Social Responsibility

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References


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