The Effect of Tax Aggressiveness and Cost of Debt on Company Performance with Political Connections as a Moderator

Arniati Arniati () and Alvina Putri Nur Anisa ()
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Arniati Arniati: Politeknik Negeri Batam, Management and Business Department
Alvina Putri Nur Anisa: Politeknik Negeri Batam, Management and Business Department

A chapter in Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025), 2026, pp 21-34 from Springer

Abstract: Abstract This study aims to identify how tax aggressiveness and debt costs affect company erformance evaluation of energy sector business entities from 2019 to 2023 on the Indonesia Stock Exchange (IDX). In addition, this study also considers the moderating effect of political connections on tax aggressiveness and debt costs on company performance during in the energy sector listed on the Indonesia Stock Exchange for the period 2019-2023. This study uses descriptive analysis, applies panel data regression tested by Chow and Hausman tests, and conducts hypothesis testing through T-tests and F-tests in a random effects model framework in 120 quantitative research samples with secondary data in the energy sector listed on the Indonesia Stock Exchange. The research findings show that tax aggressiveness affects company performance, while debt costs do not have a significant impact. Political connections that moderate tax aggressiveness do not affect company performance, and political connections that moderate debt costs also do not affect company performance.

Keywords: Tax Aggressiveness; Cost of Debt; Company Performance; Political Connections (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-990-2_3

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DOI: 10.2991/978-94-6463-990-2_3

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