Mahardika, Tiska Ayu (2025) KONEKSI POLITIK DAN PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN KONSTRUKSI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the influence of political connections on tax avoidance in mining and construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Tax avoidance is a crucial issue in the context of the effectiveness of the national tax system, particularly in strategic sectors that are prone to exploiting fiscal loopholes. This research adopts a quantitative approach using panel data regression. The sample was selected using a purposive sampling technique, resulting in 418 firm-year observations. The political connection variable is measured using a dummy variable based on the identification of individuals with political affiliations in the company's structure. Tax avoidance is proxied by the Effective Tax Rate (ETR), while control variables include profitability, capital structure, managerial ownership, firm size, audit quality, and the composition of the board of directors and commissioners. The analysis results indicate that political connections are positively associated with the effective tax rate, suggesting that companies with political ties tend to pay higher taxes, which reflects a greater degree of compliance. Additionally, firm profitability also shows a positive relationship with the ETR. These findings imply that the presence of political connections within companies may promote tax compliance rather than facilitate avoidance. This study contributes to the development of agency theory and political connection literature, and provides policy implications for tax authorities to consider the role of oversight and transparency in politically affiliated firms to enhance fiscal fairness within strategic sectors.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Tiska Ayu Mahardika | ||||||||
| Date Deposited: | 23 Dec 2025 04:49 | ||||||||
| Last Modified: | 23 Dec 2025 06:36 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48461 |
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