Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)

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

Authors
Arniati Arniati1, *, Alvina Putri Nur Anisa1
1Politeknik Negeri Batam, Management and Business Department, Batam City, Indonesia
*Corresponding author. Email: arni@polibatam.ac.id
Corresponding Author
Arniati Arniati
Available Online 13 February 2026.
DOI
10.2991/978-94-6463-990-2_3How to use a DOI?
Keywords
Tax Aggressiveness; Cost of Debt; Company Performance; Political Connections
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.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
13 February 2026
ISBN
978-94-6463-990-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-990-2_3How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Arniati Arniati
AU  - Alvina Putri Nur Anisa
PY  - 2026
DA  - 2026/02/13
TI  - The Effect of Tax Aggressiveness and Cost of Debt on Company Performance with Political Connections as a Moderator
BT  - Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)
PB  - Atlantis Press
SP  - 21
EP  - 34
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-990-2_3
DO  - 10.2991/978-94-6463-990-2_3
ID  - Arniati2026
ER  -