Pengaruh Financial Constraints dan Political Connection terhadap Tax Aggressiveness yang Dimoderasi oleh Pengungkapan Environmental, Social, and Governance

Hajriati, Tuty (2024) Pengaruh Financial Constraints dan Political Connection terhadap Tax Aggressiveness yang Dimoderasi oleh Pengungkapan Environmental, Social, and Governance. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial constraints dan political connection terhadap tax aggressiveness yang dimoderasi oleh pengungkapan environmental, social, and governance. Penelitian ini menggunakan explanatory research dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Pengambilan sampel menggunakan purposive sampling dengan total observasi 250 data perusahaan. Metode analisis data menggunakan analisis regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa financial constraints dan political connection berpengaruh positif terhadap tax aggressiveness. Pengungkapan environmental, social, and governance memperlemah pengaruh financial constraints dan political connection terhadap tax aggressiveness.

English Abstract

The objective of this explanatory quantitative study is to assess and analyze the effects of financial constraints and political connection on tax aggressiveness as moderated by environmental, social, and governance disclosure. The research population is manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Using purposive sampling method, 250 observation data were obtained. The results of the panel data regression analysis and Moderated Regression Analysis (MRA) show that financial constraints and political connection have a positive effect on tax aggressiveness and that environmental, social, and governance disclosure weakens the influence of financial constraints and political connection on tax aggressiveness.

Item Type: Thesis (Magister)
Identification Number: 042401
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Annisti Nurul F
Date Deposited: 02 Jul 2024 03:40
Last Modified: 02 Jul 2024 03:40
URI: http://repository.ub.ac.id/id/eprint/222451
[thumbnail of DALAM MASA EMBARGO] Text (DALAM MASA EMBARGO)
TUTY HAJRIATI.pdf
Restricted to Registered users only
Download (3MB)

Actions (login required)

View Item View Item