PENGARUH KONEKSI POLITIK, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Sibarani, Elan Yientro (2021) PENGARUH KONEKSI POLITIK, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

Companies try to reduce their tax costs in order to get high profits. This study aims to determine the effect of political connections, profitability, and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with a population of 47 companies. Determination of the number of samples using purposive sampling method, so that a sample of 11 mining companies was obtained. Hypothesis testing uses a significance level of 5%. This study obtained the first result, the variable political connection has a negative effect on tax avoidance. The second result, the profitability variable has a positive effect on tax avoidance. The third result, the variable capital intensity has a negative effect on tax avoidance. Keywords : political connection, profitabilty, capital intensity, tax avoidance

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