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All Journal Educoretax Jurnal Keuangan dan Bisnis
Kartikasari, Dwiyana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Does A Block Holder's Power Over Tax Avoidance Increase With Political Connections? Kartikasari, Dwiyana
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.542

Abstract

 Tax Avoidance cannot be separated from business management planning and statutory regulations which still have room for abuse. In practice, the interests of taxpayers and the state differ. Taxpayers try to pay as little tax as possible, because paying taxes weakens the economic function of taxes. On the other hand, the government needs funds to finance government administration, most of which comes from tax revenues. These differences in interests force taxpayers to reduce the amount of their tax payments, both legally and illegally. This research aims to analyze the direct impact of political block, blockholders consisting of families, institutions, countries and foreign controllers on tax avoidance. This research uses the causality method. The sample used was 109 company groups in 2018-2022 (1,090 panel data). Data analysis uses moderated regression analysis (MRA). Political connections and blockholders consisting of families and institutions have a significant influence on tax avoidance. Political connections moderate the influence of controlling shareholder families on tax avoidance at the 10-50% ownership limit. This shows that companies that have political connections and are controlled by families tend to avoid taxes. The results of this research support the resource dependency theory where political connections are used by companies as a resource in carrying out tax avoidance and as a way to lighten the tax burden, especially for companies controlled by families. This research is limited to a sample group without identifying the company's business strategy, whether related to diversification or unrelated diversification.
APAKAH KEKUATAN KEBERAGAMAN GENDER DALAM MENGHINDARI PAJAK MENINGKAT DENGAN KONEKSI POLITIK ? Kartikasari, Dwiyana; Nurlaela Wati, Lela; Soma, AM
Jurnal Keuangan dan Bisnis Vol. 21 No. 2 (2023): Jurnal Keuangan Dan Bisnis Volume 21 Nomor 2 Oktober 2023
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v21i2.1030

Abstract

Penelitian ini bertujuan untuk menganalisis dampak langsung Political Connection, Gender Diversity, dan Agama terhadap penghindaran pajak dengan mengikutsertakan Profitabilitas dan ukuran perusahaan sebagai variabel kontrol. Penelitian ini menggunakan metode kuantitatif dengan sampel yang digunakan sebanyak 51 perusahaan konglomerasi pada tahun 2013-2022 (510 data panel) yang terdatar di Bursa Efek Indonesia. Analisis data panel Cross-Section weights pada program Eviews 12. Terdapat pengaruh yang positif antara keragaman gender pada dewan direksi dan optimalisasi pajak. Selanjutnya Agama anggota dewan lulusan Universitas Beragama cenderung berpengaruh negatif terhadap penghindaran pajak. Koneksi politik juga memoderasi pengaruh Gender Diversity. Hal ini menunjukkan bahwa perusahaan yang memiliki keberagaman anggota dewan cenderung melakukan penghindaran pajak. Hasil penelitian ini mendukung teori ketergantungan sumber daya dimana koneksi politik dimanfaatkan oleh perusahaan sebagai sumber daya dalam melakukan penghindaran pajak sebagai cara untuk meringankan beban pajak. Penelitian ini dibatasi pada kelompok sampel tanpa mengidentifikasi strategi bisnis perusahaan.
Co-Authors Soma, AM Wati, Lela Nurlaela