Pengaruh Tax Haven, Political Connections, dan Investment Opportunity Set Terhadap Tax Avoidance Studi Kasus pada Subsektor Pertambangan Batu Bara yang Terdaftar di BEI

Abstract

This study analyzes the influence of Tax Haven, Political Connections, and Investment Opportunity Set (IOS) on Tax Avoidance in the coal mining subsector listed on the Indonesia Stock Exchange (IDX). The data used are secondary data in the form of company financial reports accessed from the IDX website and the company's official website. The method used is panel data regression with an associative approach. The independent variables include Tax Haven (dummy variable), Political Connections (the number of commissioners or directors who have political connections) and IOS (the ratio of market value to book value). The dependent variable is Tax Avoidance (BTD). The sampling technique uses a purposive sampling method with 20 company samples. The results of the study indicate that Tax Haven has a significant effect on Tax Avoidance. This finding indicates that companies utilize tax havens as a strategy to reduce tax liabilities, enriching the literature on tax avoidance in Indonesia. In contrast, Political Connections and IOS do not have a significant effect on Tax Avoidance. This challenges the assumption that political connections or investment opportunities have a major impact on corporate tax policy. This study offers a new perspective in the context of the coal mining subsector, indicating that these factors may be less relevant in influencing tax avoidance behavior in this sector