PENGARUH UKURAN PERUSAHAAN DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI PERIODE 2019-2023

This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019- 2023 period. Tax aggressiveness refers to the company's efforts to minimize the tax burden through certain strategies that can affect financial statements. This study uses quantitative methods with panel data analysis. Data is collected from annual financial reports and additional information related to publicly available political connections. The research sample consists of 40 companies selected using purposive sampling technique based on certain criteria, such as data availability and relevance to the research variables. The analysis results show that firm size and inventory intensity have a significant influence on tax aggressiveness. Larger companies tend to have better resources to plan aggressive tax strategies, while high inventory intensity may provide opportunities for tax manipulation through inventory valuation. In addition, political connections are found to moderate the relationship between firm size and inventory intensity on tax aggressiveness. Political connections can provide access to favorable information and policies, which can be utilized to unfairly reduce the tax burden. This study makes an important contribution to the accounting literature by highlighting the role of political connections in corporate tax management strategies. The findings indicate the need for stricter regulations and higher transparency to minimize the potential for abuse of tax policies by firms with political connections. The practical implication of this study is as a guide for the government and regulators to formulate more effective policies in overseeing corporate tax practices.

Keywords: Company Size, Inventory Intensity, Political Connection, Tax Aggressiveness