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All Journal Jurnal Ilmiah Manajemen Kesatuan Economic and Business Horizon
Samaria, Angel
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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The Role of Profitability, Leverage, and Corporate Social Responsibility in Corporate Tax Aggressiveness E. Tambunan, Martua; Samaria, Angel
Economic and Business Horizon Vol. 4 No. 1 (2025): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.1.2025.526

Abstract

This paper investigates the concept of tax aggressiveness and explores its determinants within corporate practices. Tax aggressiveness refers to strategies employed by businesses to reduce their tax liabilities through legal methods (tax avoidance) or illegal methods (tax evasion). While tax planning can reduce financial burdens, excessive tax aggressiveness carries risks such as legal sanctions and reputational damage. The study identifies key determinants influencing tax aggressiveness, including profitability, leverage, company size, and Corporate Social Responsibility (CSR). Profitability allows firms to allocate resources towards tax planning, while leverage enhances opportunities for minimizing tax obligations. The relationship between CSR and tax aggressiveness is crucial, as firms with higher CSR rankings tend to engage in lower tax aggressiveness. This suggests that socially responsible corporations may adopt more ethical tax practices, balancing financial efficiency with public accountability. The findings emphasize the importance of aligning tax strategies with legal and ethical standards to avoid long-term consequences. The paper highlights the significant role of CSR in shaping corporate tax behavior and offers insights into how industries can strategically manage their tax obligations.
Determinants of Tax Aggressivity in Food and Beverage Sub-Sector Companies on The Indonesian Stock Exchange Tambunan, Martua E.; Samaria, Angel
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3169

Abstract

Tax is an obligation that must be fulfilled by companies to the state. In fulfilling their tax obligations, companies often engage in tax aggressiveness to minimize the tax burden they must pay. This study aims to examine and analyze the influence of factors such as profitability, leverage, company size, and corporate social responsibility on tax aggressiveness in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2021. This research uses a quantitative approach with data collection through documentation, where the researcher analyzes the financial statements of the companies listed as samples. The data analysis method used is panel data regression to test the proposed hypotheses. The sampling technique employed is non-probability sampling with a purposive sampling approach, selecting 16 companies as the sample, resulting in 48 observations. The results show that profitability has a negative and significant effect on tax aggressiveness. Leverage and company size do not have a significant effect on tax aggressiveness, while corporate social responsibility has a significant negative effect on tax aggressiveness. This study provides valuable insights for companies and regulators regarding the factors that may influence tax behavior in the food and beverage industry.
Co-Authors Martua Eliakim Tambunan