Pengaruh Capital Intensity dan Koneksi Politik Terhadap Tax Avoidance Pada Perusahaan Manufaktur Periode 2021-2023

Br. Sihotang, Leoni (2025) Pengaruh Capital Intensity dan Koneksi Politik Terhadap Tax Avoidance Pada Perusahaan Manufaktur Periode 2021-2023. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of capital intensity and political connections on tax avoidance by focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2021-2023. The data used is secondary data in the form of company annual reports. The samples in this study are manufacturing companies listed on the IDX. The sampling technique used was purposive sampling method and obtained 15 companies with a total of 45 samples. Capital intensity in this study is measured by total fixed assets with fixed assets, political connections in this study are measured by comparing the number of government shares with total outstanding shares, tax avoidance in this study is measured by the calculation of Effective Tax Rate (ETR). Hypothesis testing is done with multiple regression analysis with the help of SPSS version 2022. The results of this study indicate that capital intensity has no effect on tax avoidance and political connections have no negative effect on tax avoidance.

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