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All Journal The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Pengabdian Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Ninuk Dewi Kesumaningrum
Universitas Lampung
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi

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Peran Corporate Governance dan CSR dalam Mengendalikan Agresivitas Pajak Dimoderasi Financial Distress Andri Satria; Ninuk Dewi Kesumaningrum
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1345

Abstract

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.
Co-Authors Andri Satria Chara Pratami Tidespania Tubarad Citra Ayu Wulandari Einde Evana Fanisya Alya Puteri Farichah Farichah Farichah Farichah Lindrianasari Muhammad Ikhsan Neny Desriani Oftika Sari Panca Tirta Yasa Pigo Nauli Ratna Septiyanti Reni Oktavia Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Ricky Densa Rizky Oktaviana Ruli Indriani Samuel Simanjuntak Susi Sarumpaet Usep Syaipudin Yuliansyah Yuliansyah Yuztitya Asmaranti