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All Journal Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business JRA: Jurnal Riset Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Cakrawala Repositori Imwi Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Devotion: Journal of Research and Community Service Jurnal Ekonomi KIAT Indonesian Journal of Multidisciplinary Science Journal Of World Science International Journal of Applied Business and International Management Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Hadri Mulya
Universitas Mercu Buana
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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COULD EARNING MANAGEMENT MODERATE THE EFFECT OF CSR, GCG AND LEVERAGE TOWARDS TAX AGGRESIVENESS? Nidia Putri Amelia; Hadri Mulya
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 3 (2022): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i3.1151

Abstract

Tax is the biggest income in Indonesia, however taxpayers assume that tax is an additional expense for corporate so that taxpayers carry out tax aggressive behavior in order to reduce their tax expense. Purpose of this research is to test empirically the effect of CSR disclosure, leverage, and GCG disclosure towards tax aggressiveness moderated by earning management in mining industry registered in the Indonesian stock exchange for the period 2014-2019. Method of sample selection used purposive sampling and obtained 14 corporates with observations total of 84. Panel data regression analysis applied in this study used the help of Eviews version 12. Based on the results of hypothesis test, it is stated that the corporate social responsibility disclosure, leverage and good corporate governance disclosure have no effect on tax aggressiveness. Likewise, after being moderated by earning management, the results show that earning management is not able to moderate the effect of disclosure of corporate social responsibility towards tax aggressiveness, while earning management is able to moderate the effect of leverage and good corporate governance disclosure towards tax aggressiveness.
Co-Authors Arya Adhitya Putra, Fajar Arzia Laksmita Putri Asmin Safari Lubis Fahmil Furqon El Ghofiqiy Felgi Kiko Fananta Kristanti, Corry Lubis, Asmin Safari Masyhudzulhak, Masyhudzulhak Muhammad Aras Prabowo Murwanto, Triadi Natalia Kristanti, Yosephine Nidia Putri Amelia Nidia Putri Amelia Putri Amelia, Nidia Ravi, Muhammad Retno Puji Astuti Sigit Widiatmoko Sitawati Sitawati Sri Mulyati