Dina Rachma Putri, . (2026) PENGARUH THIN CAPITALIZATION, KONEKSI POLITIK, DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to determine the influence of thin capitalization, political connections, and inventory intensity on tax aggressiveness in mining companies for the 2020-2024 period. This study uses a quantitative approach by utilizing secondary data in the form of annual reports and financial reports obtained through the official website of the Indonesia Stock Exchange (IDX) and the official pages of each company. The research sample consisted of 30 companies with a total of 114 observations. Data analysis was carried out using panel regression and partial statistical testing (t-test) with the help of STATA 17 software and Microsoft Excel. The test results show that: (1) Thin capitalization has a negative and significant effect on tax aggressiveness, (2) Political connections do not have a significant effect on tax aggressiveness, and (3) Inventory intensity also does not show a significant effect on tax aggressiveness.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112066] [Pembimbing: Ferry Irawan] [Ketua Penguji: Suparna Wijaya] [Penguji 1: Yongky Rangga Yuda Nugraha] |
| Uncontrolled Keywords: | Thin Capitalization, Political Connection, Inventory Intensity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | DINA RACHMA PUTRI |
| Date Deposited: | 08 Apr 2026 05:54 |
| Last Modified: | 08 Apr 2026 05:54 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41686 |
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