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All Journal Jurnal Audit, Pajak, Akuntansi Publik
Lestary, Annisa Ayu
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Economics, Econometrics & Finance Other

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The Influence of Corporate Social Responsibility and Financial Reporting Aggressiveness on Tax Aggressiveness with Corporate Environmental Performance as a Moderating Variable Lestary, Annisa Ayu
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.1.2061

Abstract

This study aims to examine the influence of corporate social responsibility (CSR) and financial reporting aggressiveness on tax aggressiveness, using corporate environmental performance as a moderating variable. This research utilizes quantitative analysis with descriptive associative statistics. Hypothesis testing is conducted using multiple linear regression with a sample of 50 companies participating in PROPER in the Basic Materials and Energy sectors listed on the Indonesia Stock Exchange. The results of the study indicate that CSR and financial reporting aggressiveness do not have a significant influence on tax aggressiveness, both partially and simultaneously. Furthermore, corporate environmental performance is unable to moderate the relationship between CSR and tax aggressiveness.
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