PERAN KONEKSI POLITIK, KERAGAMAN GENDER, KINERJA KEUANGAN, DAN INTENSITAS ASET TETAP DALAM MENDORONG AGRESIVITAS PAJAK PERUSAHAAN

Etha Nor Cahyanti (Universitas Muria Kudus)
Nita Andriyani Budiman (Universitas Muria Kudus)
Ulva Rizky Mulyani (Universitas Muria Kudus)

E-Jurnal Akuntansi TSM
Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM

Tax aggressiveness is an activity carried out with the main objective of reducing the company’s tax burden. This study aims to analyze the effect of political connections, gender diversity, financial performance, and fixed asset intensity on tax aggressiveness. The population in this study were sector consumer non cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Sampling in this study used a purposive sampling technique with a total sample 184. This study uses a panel data regression analysis method using the Eviews version 12 analysis tool. The results of this study indicate that fixed asset intensity has a positive effect on tax aggressiveness, and financial performance has a negative effect on tax aggressiveness, while political connections and gender diversity have no effect on tax aggressiveness.