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Agustini, Yassinta
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Economics, Econometrics & Finance

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Journal : Jurnal Informatika Ekonomi Bisnis

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Pengaruh Environment, Social, and Governance, dan Financial Distress terhadap Tax Aggressiveness di Indonesia: CEO Gender sebagai Variabel Moderasi Agustini, Yassinta; Azwardi; Mukhtaruddin
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.670

Abstract

This study aimed to identify the effect of environment, social, and governance, and financial distress on tax aggressiveness in Indonesia, with ceo's gender as a moderating variable. Agency theory, legitimacy theory, and upper echelon theory are used as the main frameworks. Data was collected from the annual reports of 31 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during 2012-2021. Panel data regression with a random effect model approach is used to test and analyze hypotheses. The results show that ESG has a negative and significant effect on tax aggressiveness. Financial distress has a positive and significant effect on tax aggressiveness. CEO gender as a pure moderator strengthens the relationship between ESG and tax aggressiveness. However, CEO gender does not moderate the relationship between financial distress and tax aggressiveness.
Co-Authors Azwardi Heni Pujiastuti