The Effect of Political Connections, Independent Commissioners and Capital Intensity on Tax Aggressiveness with Transfer Pricing as a Moderating Variable (Empirical Study of Mining Companies Listed on the IDX for the 2018-2022 Period)
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 10
Abstract
This study aims to examine the effect of political connections, independent commissioners, and capital intensity on tax aggressiveness with transfer pricing as a moderating variable. The population in this study is all mining companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The purposive sampling method is a sample selection technique used in this study with various specific criteria. The data analysis technique used is the classical assumption test consisting of the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Meanwhile, hypothesis testing is carried out using multiple linear regression analysis, f test, coefficient of determination (R2) test and t test. The results of the data analysis show that political connections have a significant effect on tax aggressiveness with a significant value of 0.029 (p <0.05). Likewise, independent commissioners also have a significant effect on tax aggressiveness with a significant value of 0.034 (p <0.05). On the other hand, capital intensity does not have a significant effect on tax aggressiveness with a significant value of 0.333 (p > 0.05). Furthermore, political connections have a significant effect on tax aggressiveness with transfer pricing as a moderating variable, with a significant value of 0.027 (p < 0.05). Independent commissioners also show a significant effect on tax aggressiveness with transfer pricing as a moderating variable, with a significant value of 0.004 (p < 0.05). However, capital intensity does not have a significant impact on tax aggressiveness when moderated by transfer pricing, with a significant value of 0.480 (p > 0.05).
Authors and Affiliations
Wijiatin , Grahita Chandrarin , Diana Zuhroh,
Keywords
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- EP ID EP747065
- DOI 10.47191/jefms/v7-i10-06
- Views 5
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