Abidah Dwi Rahmi Satiti, Mohammad Syafik, Wahyu Widarjo


Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of management gender diversity on the effect of political connections on tax aggressiveness. This research is a type of quantitative research using moderated regression analysis using STATA software. The dependent variable of this study is tax aggressiveness, the independent variable is political connections and the moderating variable is management gender diversity. The sample of this research is the mining sector companies listed on the IDX during the 2015-2019 period. Secondary data is obtained based on the annual financial statements that are on the IDX. The findings show that political connections have a negative effect on tax aggressiveness and management gender diversity cannot moderate the negative effect of political connections on tax aggressiveness. This research has implications for the government in making regulations related to taxation and input to the government to pay attention to political connections as a gap in aggressive tax management. This research also contributes to companies in giving consideration to avoiding tax aggressiveness because it can damage the company's reputation, as well as providing input to companies to pay attention to the existence of political connections and management gender diversity.


Tindakan manajemen pajak agresif menyebabkan rendahnya tax ratio di Indonesia. Tujuan penelitian ini untuk mengetahui pengaruh koneksi politik terhadap agresivitas pajak serta mengetahui moderasi diversitas gender manajemen pada pengaruh koneksi politik terhadap agresivitas pajak. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan analisis regresi moderasi menggunakan Software STATA. Variabel dependen penelitian ini agresivitas pajak, variabel independen koneksi politik dan variabel moderasi diversitas gender manajemen. Sampel penelitian ini perusahaan sektor pertambangan yang terdaftar di BEI selama periode 2015-2019. Data sekunder diperoleh berdasarkan laporan keuangan tahunan yang berada pada BEI. Penelitian ini memberikan keunggulan karena meneliti variabel moderasi diversitas gender manajemen dalam mengetahui perannya pada pengaruh koneksi politik terhadap agresivitas pajak, yang masih jarang diteliti pada penelitian sebelumnya. Temuan menunjukkan bahwa koneksi politik berpengaruh negatif terhadap agresivitas pajak dan diversitas gender manajemen tidak memoderasi pengaruh negatif koneksi politik terhadap agresivitas pajak. Penelitian ini memberikan implikasi pada pemerintah dalam pembuatan regulasi terkait perpajakan dan masukan kepada pemerintah untuk memberikan perhatian pada koneksi politik sebagai celah adanya manajemen pajak yang agresif. Penelitian ini juga berkontribusi bagi perusahaan dalam memberikan pertimbangan untuk menghindari agresivitas pajak karena dapat merusak reputasi perusahaan, serta memberikan masukan pada perusahaan untuk memberikan perhatian pada keberadaan koneksi politik serta diversitas gender manajemen.


Gender Diversity; Political Connections; Tax Aggressiveness.

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DOI: http://dx.doi.org/10.25105/mraai.v21i2.9794


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