Tax Aggressiveness: Peran Moderasi CSR pada Perusahaan Manufaktur

Guruh Marhaenis Handoko Putro, Mega Barokatul Fajri, Irma Indira

Abstract


Studi ini menjawab pertanyaan tentang pajak, sumber pendapatan terbesar di Indonesia. Penelitian ini menguji pengaruh leverage dan profitabilitas terhadap agresivitas pajak yang dimoderasi oleh tanggung jawab sosial perusahaan. Tujuan dari survei ini adalah untuk mengetahui apakah ada perusahaan yang melakukan penghindaran pajak. Penelitian ini menggunakan data sekunder. Populasinya mencakup seluruh perusahaan manufaktur yang terdaftar di BEI antara tahun 2018 hingga 2020. Analisis data dilakukan berdasarkan SmartPLS, dan ditemukan sebanyak 147 sampel penelitian. Implikasi teoritis dari penelitian ini gagal membuktikan teori stakeholder, legitimacy, dan agency dalam menjelaskan agresivitas pajak. Hasil penelitian ini menunjukkan bahwa leverage dan tanggung jawab sosial perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak. Profitabilitas berpengaruh negatif signifikan terhadap agresivitas pajak. Tanggung jawab sosial perusahaan kemudian tidak mampu memperkuat leverage dan profitabilitas pada agresivitas pajak.

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References


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DOI: https://doi.org/10.31294/moneter.v9i2.13746

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