WULANDARI, AYU (2022) PENGARUH KONEKSI POLITIK, KOMPENSASI EKSEKUTIF, KOMISARIS INDEPENDEN, DAN TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to prove empiracally the effect of Political Connections, Independent Commisioner, Executive Compensation and Transfer Pricing on Tax Aggressiveness. The object of this research is the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2018- 2020. Determination of the sample using purposive sampling method, so that the sample obtained amount to 28 companies. Using multiple linear regression test with the help of the SPSS application program. The results showed that Independent Commisioner, Executive Compensation and Transfer Pricinghad an effect on Tax Aggressivenes. Meanwhile, the Political Connection has no significant effect on Tax Aggresiveness. Keywords : Political Connections, Independent Commisioner, Executive Compensation , Transfer Pricing and Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Koneksi Politik, Komisaris Independen, Kompensasi Eksekutif dan Transfer Pricing terhadap Agresivitas Pajak. Objek penelitian ini adalah perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel yang diperoleh dalam penelitian ini sebanyak 28 perusahaan. Analisis data yang digunakan adalah Uji regresi linear berganda dengan bantuan program aplikasi SPSS. Hasil Penelitian ini menunjukan bahwa komisaris Independen, Kompensasi Eksekutif dan Transfer Pricing Berpengaruh terhadap Agresivitas Pajak. Sedangkan, Koneksi Politik tidak berpengaruh signifikan terhadap Agresivitas Pajak. Kata kunci : Koneksi Politik, Komisaris Independen, Kompensasi Eksekutif dan Transfer Pricing dan Agresivitas Pajak
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