THE IMPACT OF DIRECTORS' REPUTATION ON TAX AGGRESSIVENESS: AN ACCOUNTING PERSPECTIVE IN INDONESIA BEFORE AND DURING COVID-19 - Selly Kurniawati; Aulia Rahmadini; Alfa Rahmiati; Rieswandha Dio Primasatya (Jurnal Akuntansi, 2026)
ABSTRAKPenelitian ini menguji pengaruh reputasi direksi terhadap agresivitas pajak, dengan mengeksplorasi dinamika tersebut sebelum dan selama pandemi Covid-19. Berdasarkan sampel 2.662 observasi dari perusahaan publik di Bursa Efek Indonesia (2017-2021), hasil analisis menunjukkan bahwa pengaruh reputasi direksi tidaklah sederhana dan bergantung pada pengukurannya. Di satu sisi, pengukuran LnMULTIPLE berhubungan negatif dengan agresivitas pajak, mengindikasikan bahwa direksi dengan reputasi kuat justru menghindari strategi pajak yang agresif. Sebaliknya, pengukuran AVGMULTIPLE justru menunjukkan hubungan positif, yang menyiratkan bahwa reputasi yang lebih lemah dapat mendorong perilaku agresif dalam perpajakan. Lebih lanjut, studi ini mengungkap bahwa hubungan kompleks ini juga dipengaruhi oleh faktor kontekstual, dimana dampak reputasi direksi terbukti lebih signifikan sebelum periode pandemi. Temuan ini mempertegas peran kondisi situasional dalam membentuk perilaku pajak perusahaan. Kebaruan penelitian tidak hanya terletak pada penggunaan multi-pengukuran reputasi, tetapi juga pada analisis peran Return on Assets (ROA) dan pemeriksaan faktor disruptif seperti pandemi, sehingga memberikan perspektif yang lebih komprehensif dalam mempelajari dinamika perencanaan pajak.Kata kunci: Reputasi Direksi, Agresivitas Pajak, Indonesia, Covid-19ABSTRACTThis study examines the influence of board of directors' reputation on corporate tax aggressiveness, exploring this dynamic both before and during the Covid-19 pandemic. Using a sample of 2,662 firm-year observations from publicly listed companies on the Indonesia Stock Exchange between 2017 and 2021, the analysis reveals that the effect of reputational capital is nuanced and depends on its measurement. Specifically, the LnMULTIPLE metric shows a significant negative relationship with tax aggressiveness, suggesting that directors with strong reputations are less inclined to engage in aggressive tax strategies. Conversely, the AVGMULTIPLE metric demonstrates a positive relationship, implying that a weaker reputational standing may correlate with a greater tendency for such behavior. Furthermore, the study finds that this complex relationship is shaped by contextual factors, as the influence of director reputation was more pronounced in the pre-pandemic period. The role of Return on Assets (ROA) was also found to be a significant factor in this interplay. These findings underscore the critical role of situational contexts in shaping corporate tax behavior. The novelty of this research lies in its multi-faceted exploration, employing diverse measurements of reputational capital, analyzing the moderating effect of ROA, and investigating the unique contextual factor of the Covid-19 pandemic, thereby offering a more comprehensive perspective on tax planning dynamics.Keywords: Board of Directors' Reputation, Tax Aggressiveness, Indonesia, Covid-19.