PENGARUH KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK DENGAN CSR SEBAGAI VARIABEL MODERASI

Permatasari, Dian (2024) PENGARUH KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK DENGAN CSR SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

The Effect of Political Connections towards Tax Aggressiveness with Corporate Social Responsibility (CSR) as a Moderating Variable in Food and Beverage Consumer Goods Manufacturing Companies in the 2019-2023 Period. This study aimed to determine the effect of political connections towards tax aggressiveness with corporate social responsibility (CSR) as a moderating variable in food and beverage consumer goods manufacturing companies in 2019-2023 period. The data used were secondary data in the form of financial reports of food and beverage consumer goods manufacturing companies listed on the IDX from 2019 to 2023 which were downloaded via the website www.idx.co.id. The population of this study was all food and beverage consumer goods manufacturing companies registered in Indonesia. The sampling technique used the saturated sampling method, so 95 companies are obtained with 5 years of research, resulting in a final sample of 475 company samples. The data analysis technique used moderate regression analysis (MRA). The data was processed using IBM SPSS Statistics v.24. The results of the study indicate that political connections do not affect tax aggressiveness, corporate social responsibility (CSR) is unable to moderate the influence of political connections towards tax aggressiveness. Keywords : Political Connections, Tax Aggressiveness, Corporate Social Responsibility.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Political connections; tax aggressiveness; corporate social responsibility
Subjects: A Social Sciences > HF Commerce > HF5601 Accounting
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DIAN PERMATASARI DIAN
Date Deposited: 01 Oct 2024 04:54
Last Modified: 01 Oct 2024 04:54
URI: http://eprint.unipma.ac.id/id/eprint/2003

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