Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan komite audit terhadap tax avoidance dengan koneksi politik sebagai variabel moderasi. Studi ini berfokus pada perusahaan property, real estate dan pertambangan yang terdaftar dalam Indeks Saham Syariah Indonesia (ISSI) selama periode 2019-2023. Penelitian ini didasarkan pada teori agensi, yang menjelaskan potensi konflik kepentingan antara pemilik perusahaan (principal) dan manajer (agen) dalam praktik penghindaran pajak.
Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Dari populasi sebanyak 140 perusahaan didapatkan 19 perusahaan yang digunakan sebagai sampel penelitian. Variabel dependen dalam penelitian ini adalah tax avoidance yang diukur dengan Cash Effective Tax Rate (CETR). Variabel independent terdiri dari profitabilitas, leverage dan komite audit, sedangkan koneksi politik digunakan sebagai variabel moderasi. Data diperoleh dari laporan keuangan tahunan Perusahaan yang menjadi sampel penelitian. Metode analisis data yang digunakan dalam penelitian ini adalah teknik analisis kuantitatif dengan analisis regresi data panel serta analisis moderasi dengan bantuan software Eviews 12.
Hasil penilitian menunjukkan bahwa profitabiltas berpengaruh negatif dan signifikan terhadap tax avoidance. Leverage berpengaruh positif dan signifikan terhadap tax avoidance. Komite audit tidak berpengaruh terhadap tax avoidance. Koneksi politik mampu memoderasi hubungan leverage terhadap tax avoidance. Koneksi politik tidak mampu memoderasi hubungan profitabilitas dan komite audit terhadap tax avoidance.

ABSTRACT:
This study aims to examine the effect of profitability, leverage and audit committee on tax avoidance with political connections as a moderating variable. This study focuses on property, real estate and mining companies listed in the Indonesian Sharia Stock Index (ISSI) during the period 2019-2023. This study is based on agency theory, which explains the potential conflict of interest between the company owners (principals) and managers (agents) in tax avoidance practices.
This research employs a quantitative approach. The sampling technique used in this study is purposive sampling. From a population of 140 companies, 19 companies were selected as the research samples. The dependent variable in this study is tax avoidance which is measured by the Cash Effective Tax Rate (CETR). The independent variables consist of profitability, leverage and audit committee, while political connections are used as a moderating variable. Data were obtained from the annual financial reports of the Companies that were the research samples. The data analysis method used in this study is quantitative analysis technique with regression analysis or moderation analysis with the help of Eviews 12 software.
The results of the study indicate that profitability has a negative and significant effect on tax avoidance. Leverage has a positive and significant effect on tax avoidance. The audit committee has no effect on tax avoidance. Political connections moderate the relationship between leverage and tax avoidance. Political connections do not moderate the relationship between profitability and the audit committee on tax avoidance.