PENGARUH KONEKSI POLITIK, CORPORATE SOCIAL RESPONSIBILITY, DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang TerdaftaR di Bursa Efek Indonesia Periode 2019-2023)

MAWARNI, NURBAIDAH (2025) PENGARUH KONEKSI POLITIK, CORPORATE SOCIAL RESPONSIBILITY, DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang TerdaftaR di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Political Connections, Corporate Social Responsibility, and Good Corporate Governance on Tax Aggressiveness. The populations used on this research are from mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample in this study amounted 24 companies observed over 5 years, resulting in a total sample size of 120 data points. The data were analyzed using SPSS version 26, adopting multiple linear regression as the analytical technique. The results of this study indicate that Political Connections does not has a significant effect on Tax Aggressiveness, while Corporate Social Responsibility has a positive effect on Tax Aggressiveness, and Good Corporate Governance also has a positive effect on Tax Aggressiveness. Keywords: Tax Aggressiveness, Political Connections, Corporate Social Responsibility, Good Corporate Governance Penelitian ini bertujuan untuk mengetahui pengaruh Koneksi Politik, Corporate Social Responsibility, dan Good Corporate Governance terhadap Agresivitas Pajak. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Sampel dalam penelitian ini berjumlah 24 perusahaan dengan pengamatan 5 tahun, maka jumlah dari sampel keseluruhan adalah 120 data sampel. Metode pengambilan sampel yang digunakan adalah purposive sampling. Alat pengolah data yang digunakan adalah perangkat lunak SPSS versi 26 dan menggunakan analisis regresi linier berganda sebagai teknik analisis data. Hasil penelitian ini menunjukan bahwa Koneksi Politik tidak berpengaruh signifikan terhadap Agresivitas Pajak, Corporate Social Responsibility berpengaruh positif terhadap Agresivitas Pajak, dan Good Corporate Governance berpengaruh positif terhadap Agresivitas Pajak. Kata kunci: Agresivitas Pajak, Koneksi Politik, Corporate Social Responsibility, Good Corporate Governance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43221110049
Uncontrolled Keywords: Agresivitas Pajak, Koneksi Politik, Corporate Social Responsibility, Good Corporate Governance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 324 Political Process/Proses Politik > 324.2 Political Parties/Partai Politik, Parpol
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 Feb 2026 01:45
Last Modified: 03 Feb 2026 01:45
URI: http://repository.mercubuana.ac.id/id/eprint/100810

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