ARFIKAYANI, YUHANIK (2026) PENGARUH POLITICAL CONNECTION, EXECUTIVE CHARACTERISTICS, FAMILY OWNERSHIP, DAN CEO NARCISSISM TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
COVER.pdf Download (2MB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB I.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB II)
BAB II.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB III)
BAB III.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB IV)
BAB IV.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB V)
BAB V.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (898kB) |
|
|
Text (LAMPIRAN)
LAMPIRAN.pdf Restricted to Registered users only Download (1MB) |
Abstract
Tax avoidance practices by various industrial sectors in Indonesia prevent state revenues from reaching their maximum potential. As a result, sectoral tax contributions become suboptimal. The purpose of this study is to empirically analyze the influence of political connection, executive characteristics, family ownership, and CEO narcissism on tax avoidance. The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Purposive sampling technique was employed for sample selection. This study analyzes 166 observations. The method used in this research is quantitative, employing descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that political connection has a significant effect on tax avoidance. Executive characteristics have a significant effect on tax avoidance. Family ownership has a significant effect on tax avoidance. CEO narcissism has a significant effect on tax avoidance. Political connection, executive characteristics, family ownership, and CEO narcissism jointly have a significant effect on tax avoidance. Keywords: Tax Avoidance; Political Connection; Executive Characteristics; Family Ownership; CEO Narcissism. Penghindaran pajak yang dilakukan oleh berbagai sektor industri di Indonesia menyebabkan penerimaan negara tidak mencapai potensi maksimalnya. Akibatnya kontribusi pajak sektoral menjadi tidak optimal. Tujuan dari penelitian ini adalah untuk menganalisis secara empiris pengaruh political connection, executive characteristics, family ownership, dan CEO narcissism terhadap penghindaran pajak. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2021 – 2023. Dalam pengambilan sampel menggunakan teknik purposive sampling. Penelitian ini menganalisis 166 observasi. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan political connection berpengaruh signifikan terhadap penghindaran pajak. Executive characteristics berpengaruh signifikan terhadap penghindaran pajak. Family ownership berpengaruh signifikan terhadap penghindaran pajak. CEO narcissism berpengaruh signifikan terhadap penghindaran pajak. Political connection, executive characteristics, family ownership, dan CEO narcissism secara bersamasama berpengaruh terhadap variabel dependen yaitu penghindaran pajak. Kata Kunci: Penghindaran Pajak; Political Connection; Executive Characteristics; Family Ownership; CEO Narcissism.
Actions (login required)
 |
View Item |
