PENGARUH KEPEMILIKAN KELUARGA, KONEKSI POLITIK, UKURAN PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

Abstract

This research is a quantitative descriptive study that aims to determine how the influence of Family Ownership, Political Connections, Firm Size, Capital Intensity, Profitability, and Leverage on tax aggressiveness. This research was conducted on manufacturing companies in the important industrial and chemical sectors listed on the Indonesia Stock Exchange for 2019-2021. The number of samples in this study was 28 companies with a sampling technique using the purposive sampling method. Secondary data was obtained by accessing www.idx.co.id. Secondary data analysis used panel data regression which consisted of descriptive statistical analysis, classical assumption test, panel data regression model selection, and hypothesis testing. The results of this study partially show that family ownership does not affect tax aggressiveness. Political connections do not affect tax aggressiveness. Firm size has a positive impact on tax aggressiveness. Capital intensity does not affect tax aggressiveness. Profitability hurts tax aggressiveness. Leverage has a positive effect on tax aggressiveness. The coefficient of determination test results shows that the magnitude of the influence of family ownership, political connections, firm size, capital intensity, profitability, and leverage on tax aggressiveness is 53.47%. Other variables explain the remaining 46.53% outside of this study.