PENGARUH KONEKSI POLITIK DAN TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK

Jayanti, Lilis Tiana (2021) PENGARUH KONEKSI POLITIK DAN TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of Political Connections and Transfer Pricing on Tax Aggressiveness. In this study, the sample used was in the manufacturing sector companies listed on the Indonesia Stock Exchange in 2017 - 2020. The sampling technique in this study was purposive sampling so that a sample of 192 was obtained. Hypothesis testing using bootstrap technique to see the effect of the independent variable on the dependent variable. The tool used to analyze the data uses IBM SPSS 20. The results of testing the first hypothesis state that political connections have no significant effect on tax aggressiveness and the results of testing the second hypothesis also state that transfer pricing has no significant effect on tax aggressiveness. Keywords: Political Connection, Transfer Pricing, Tax Aggressiveness

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