PENGARUH STRATEGI BISNIS, INVESTMENT OPPORTUNITY SET DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK DENGAN PENGUNGKAPAN ESG SEBAGAI VARIABEL MODERASI

Tris Chandra Putra, - (2026) PENGARUH STRATEGI BISNIS, INVESTMENT OPPORTUNITY SET DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK DENGAN PENGUNGKAPAN ESG SEBAGAI VARIABEL MODERASI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf.pdf
Download (892kB)
[img] Text
AWAL.pdf
Download (2MB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (879kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (895kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (872kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
BAB 5.pdf
Download (765kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (711kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository staff only
Download (437kB)
[img] Text
HASIL PLAGIRISME.pdf
Restricted to Repository staff only
Download (33MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (802kB)

Abstract

This study aims to examine the effect of business strategy, Investment Opportunity Set (IOS), and political connections on tax aggressiveness, with Environmental, Social, and Governance (ESG) disclosure serving as a moderating variable among non-financial companies in Indonesia. Tax aggressiveness is proxied by Abnormal Book-Tax Differences (ABTD). Business strategy is proxied using the prospector strategy typology, Investment Opportunity Set is measured by the Market-to-Book Value of Equity (MBVE), political connections are measured based on the involvement of directors, commissioners, or major shareholders with political affiliations, while ESG disclosure is measured using the ESG Score obtained from LSEG Workspace. The results indicate that a prospector business strategy and political connections have a positive effect on tax aggressiveness, whereas the Investment Opportunity Set has no significant effect on tax aggressiveness. Furthermore, ESG disclosure weakens the positive effect of a prospector business strategy and political connections on tax aggressiveness but does not moderate the relationship between the Investment Opportunity Set and tax aggressiveness. Keywords: Tax Aggressiveness, Abnormal Book-Tax Differences, ESG Disclosure, Investment Opportunity Set, Political Connections, Prospector Business Strategy

Item Type: Thesis (Tesis)
Additional Information: [No.Panggil: 2410124005] [Pembimbing: Amrie Firmansyah] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Suparna Wijaya]
Uncontrolled Keywords: Tax Aggressiveness, Abnormal Book-Tax Differences, ESG Disclosure, Investment Opportunity Set, Political Connections, Prospektor Business Strategy
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: TRIS CHANDRA PUTRA
Date Deposited: 30 Aug 2026 06:34
Last Modified: 30 Aug 2026 06:34
URI: http://repository.upnvj.ac.id/id/eprint/51690

Actions (login required)

View Item View Item