The Influence of Profitability, Political Connections, and Thin Capitalization on Tax Aggressiveness with Firm Size as a Moderating Variable
DOI:
https://doi.org/10.24905/icobis.v2i1.106Keywords:
Profitability, Political Connection, Thin Capitalization, Tax Aggressiveness, Firm SizeAbstract
This study aims to empirically examine the effect of Profitability, Political Connections, and Thin Capitalization on Tax Aggressiveness, as well as to test the ability of Firm Size to moderate these effects. This research applies a quantitative approach using secondary data obtained from the companies' annual reports and financial statements. The population of this study consists of 91 energy sector companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling method, 48 companies were selected as the research sample. Data analysis was conducted using SPSS version 22 software, employing Multiple Linear Regression and Moderated Regression Analysis (MRA) techniques. The results of this study indicate that Profitability has no significant effect on Tax Aggressiveness, whereas Political Connections and Thin Capitalization have a negative effect on Tax Aggressiveness. Furthermore, the moderating variable tests reveal that Firm Size is unable to moderate the effects of Profitability and Thin Capitalization, but it is able to moderate and weaken the effect of Political Connections on Tax Aggressiveness.
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