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All Journal The Indonesian Journal of Public Administration (IJPA) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi Open Access Indonesia Journal of Social Sciences JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Open Access Indonesia Journal of Social Sciences Economic Reviews Journal ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Land Journal Journal Economics Technology and Entrepreneur El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Sucahyati, Diarany
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Build Connections: Politics and Tax Aggressiveness in the Construction Sector Sucahyati, Diarany; Vendy, Vicky; Widodo, Condro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.
Pengaruh Koneksi Politik dan Financial Constraint Terhadap Agresivitas Pajak Pramesti, Resyifa Putri; Sucahyati, Diarany
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8503

Abstract

ABSTRACT. This study aims to examine the effect of political connections and financial constraints on tax aggressiveness, as well as to analyze the interaction between the two. In addition, the study explores the varying effects of political connections and financial constraints on tax aggressiveness based on industry sector classifications. The background of this research is based on the increasing attention toward tax avoidance practices among corporations, particularly in the context of companies with ties to political power and those facing financial pressure. This research adopts a quantitative approach using multiple linear regression analysis. The sample consists of 2,041 observations of non-financial and non-banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2022. The sampling technique used is purposive sampling based on specific criteria, and tax aggressiveness is measured using two proxies: the Effective Tax Rate (ETR) and the Cash Effective Tax Rate (CETR). Interaction tests and sectoral analysis are also employed to identify effects under specific conditions and sectors. The results of the study indicate that neither political connections nor financial constraints have a significant overall effect on tax aggressiveness. However, both variables show significant effects in several specific sectors. Furthermore, the interaction between political connections and financial constraints is found to increase the likelihood of companies engaging in aggressive tax planning. Keywords: Tax Aggressiveness, Financial Constraint, Political Connections ABSTRAK. Penelitian ini bertujuan untuk menguji pengaruh koneksi politik dan financial constraint terhadap agresivitas pajak, serta menganalisis interaksi antara keduanya. Selain itu, penelitian ini juga mengeksplorasi masing-masing variasi pengaruh dari koneksi politik dan financial constraint terhadap agresivitas pajak berdasarkan klasifikasi sektor industri. Latar belakang penelitian ini didasari oleh meningkatnya perhatian terhadap praktik penghindaran pajak di kalangan korporasi, khususnya dalam konteks perusahaan yang memiliki hubungan dengan kekuasaan politik dan menghadapi tekanan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Sampel yang digunakan sebanyak 2.041 observasi perusahaan non-keuangan dan non-perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2019–2022. Teknik pengambilan sampel dilakukan secara purposive sampling dengan kriteria tertentu, dan pengukuran agresivitas pajak menggunakan dua proksi, yaitu Effective Tax Rate (ETR) dan Cash Effective Tax Rate (CETR). Uji interaksi dan analisis sektoral turut digunakan untuk mengidentifikasi pengaruh dalam kondisi dan sektor tertentu. Hasil penelitian menunjukkan bahwa baik koneksi politik maupun financial constraint tidak berpengaruh signifikan terhadap agresivitas pajak secara keseluruhan. Namun, keduanya menunjukkan pengaruh signifikan pada beberapa sektor tertentu. Selain itu, interaksi antara koneksi politik dan financial constraint terbukti meningkatkan kecenderungan perusahaan untuk melakukan perencanaan pajak secara agresif. Kata kunci: Agresivitas pajak, Financial Constraint, Koneksi Politik
Co-Authors Abdillah, Muhammad Nauval Rizki Adisti, Elsa Aulia Amar, Muhammad Khoirul Anik Yuliati Arief Budiman Aulia Rahmawati, Aulia Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Chusnah, Shella Robbiul Chusnah Condro Widodo, S.E., M.S.A Damayanti, Sindhi Devi, Ameylia Shintya Diah Hari Suryaningrum Erna Sulistyowati Hardiansyah, In Naka Malik Indrawati Yuhertiana Izaak, Wilma Cordelia Kurnikova, Afia Ayu Mahardika, Tiska Ayu Muniroh, Nawal Shofiyatul Perdana, Salsa Mita Pramesti, Resyifa Putri Putra, Muhammad Rafito Kirana Putri P., Alifia Putri, Annisa Dhira Amanda Sanjaya Roditri, Cholidul Ahmad Sabililillah, Farrel Shodiq, Moh. Dhirhan Fajar Sofiyulloh, Mohammad Tri Wahyuni, Mira Triwanti Rosada, Cherli Vendy, Vicky Vicky Vendy Wijaya, R. Muh Syah Arief Atmaja