PENGARUH KONEKSI POLITIK, STRUKTUR KEPEMILIKAN, DAN KOMPENSASI CEO TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Syakila Amalia Lihawa, . (2025) PENGARUH KONEKSI POLITIK, STRUKTUR KEPEMILIKAN, DAN KOMPENSASI CEO TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyse the relationship between political connections, ownership structure, and CEO compensation on the level of tax aggressiveness, by considering the role of audit quality as a moderating variable. This study uses a quantitative approach with secondary data obtained from the annual reports of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during 2019 to 2023. The sampling technique used purposive sampling method. Tax aggressiveness in this study is measured using the Effective Tax Rate (ETR) proxy. Political connections are identified through significant share ownership or management involvement in political activities. Ownership structure is calculated based on the proportion of the largest shares owned, while CEO compensation is measured through the ratio of compensation to net income of the company. The test results show that political connections and ownership structure have no significant effect on tax aggressiveness. CEO compensation shows a negative significant effect. In addition, audit quality is unable to moderate the relationship between the three independent variables and tax aggressiveness.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112058] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Audit Quality, CEO Compensation, Ownership Structure, Political Connection, Tax Aggressiveness
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SYAKILA AMALIA LIHAWA
Date Deposited: 19 Aug 2025 02:10
Last Modified: 19 Aug 2025 02:10
URI: http://repository.upnvj.ac.id/id/eprint/37578

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