PENGARUH KONEKSI POLITIK, CAPITAL INTENSITY TERHADAP EFECTIVE TAX RATE DENGAN DIVERSITAS GENDER SEBAGAI VARIABEL MODERASI

This study examines the effect of political connections and capital intensity on effective tax rate with gender diversity as a moderating variable in mining sector companies listed on the IDX during the 2015-2019 period. The method used in this research is an empirical study with an associative quantitative approach. The data analysis technique in the study used multiple linear regression and Moderated Regression Analysis (MRA) with the help of SPSS software version 25. The results showed that political connections and capital intensity did not affect the effective tax rate. Meanwhile, gender diversity cannot moderate the relationship between political connections on the effective tax rate and capital intensity on the effective tax rate.