Pengaruh Hubungan Koneksi Politik, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak yang Terdaftar di Bursa Efek Indonesia (Studi Kasus pada Perusahaan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

TIBERIAS, EODIA (2020) Pengaruh Hubungan Koneksi Politik, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak yang Terdaftar di Bursa Efek Indonesia (Studi Kasus pada Perusahaan Pertanian yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian yang dilakukan penulis bertujuan untuk mengetahui apakah pengaruh koneksi politik, leverage, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Jenis penelitian yang digunakan penulis merupakan penelitian kuantitatif. Jenis data yang digunakan yaitu data sekunder. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling. Sampel diperoleh dari 19 perusahaan sector pertanian yang telah terdaftar di BEI tahun 2016-2018. Pengujian yang dipakai yaitu pengujian regresi logistik. Penelitian ini memiliki hasil bahwa: (1) Koneksi politik secara parsial berpengaruh signifikan negatif terhadap penghindaran pajak, yang bearti Ho 1 ditolak dan H 1 diterima. (2) Leverage secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak, yang bearti Ho 1 diterima dan H 1 ditolak. (3) Ukuran perusahaan secara parsial berpengaruh signifikan terhadap penghindaran pajak, yang bearti Ho 1 ditolak dan H 1 diterima. Kata Kunci: Koneksi Politik, Leverage, Ukuran Perusahaan, dan Penghindaran Pajak. / The research carried out by the author aims to find out whether the influence of political connections, leverage, and company size on tax avoidance in agricultural sector companies listed on the Stock Exchange Indonesia (BEI) for the 2016-2018 period. Type of research used by the author is quantitative research. The type of data used is secondary data. The sampling technique used was the purposive sampling method. Samples were obtained from 19 agricultural sector companies that were registered on the IDX 2016-2018. The test used is logistic regression testing. This research has the results that: (1) Partial political connection has a significant negative effect on tax avoidance, which means Ho 1 rejected and H 1 accepted. (2) Partial leverage has no significant effect towards tax avoidance, which means Ho 1 is accepted and H 1 is rejected. (3) Company size partially has a significant effect on avoidance tax, which means Ho 1 is rejected and H 1 is accepted. Keywords: Political Connections, Leverage, Company Size, and Tax evasion.

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