Selviana, Ika (2025) PENGARUH POLITICAL CONNECTIONS DAN INVESTMENT OPPORTUNITY SETS TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This research aims to examine the effect of political connections and investment opportunity sets (IOS) on tax avoidance with corporate social responsibility disclosure (CSRD) as a moderating variable. This research is a quantitative study with the population consisting of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The sampling technique used purposive sampling, resulting in 13 companies with a total of 52 research observations. The analysis method employed was absolute difference value using SPSS version 25. The results show that political connections and investment opportunity sets have no significant effect on tax avoidance. Furthermore, corporate social responsibility disclosure is proven to moderate the relationship between political connections and tax avoidance, while it does not moderate the relationship between investment opportunity sets and tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh political connections dan investment opportunity sets (IOS) terhadap tax avoidance dengan corporate social responsibility disclosure (CSRD) sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan populasi penelitian meliputi perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Teknik pengambilan sampel menggunakan purposive sampling dan terpilih 13 perusahaan dengan total sampel 52 data penelitian. Penelitian ini menggunakan Uji Selisih Nilai Mutlak dengan software SPSS V25. Hasil penelitian menunjukkan political connection dan investment opportunity sets tidak berpengaruh terhadap tax avoidance. Selain itu corporate social responsibility disclosure dapat memoderasi pengaruh political connection terhadap tax avoidance, sedangkan corporate social responsibility disclosure tidak dapat memoderasi pengaruh investment opportunity sets terhadap tax avoidance. | |||||||||
| Uncontrolled Keywords: | Political Connections, Investment Opportunity Sets, Tax Avoidance, Corporate Social Responsibility Disclosure | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | IKA SELVI ANA | |||||||||
| Date Deposited: | 08 Jan 2026 02:45 | |||||||||
| Last Modified: | 08 Jan 2026 02:45 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56842 |
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