Signifikansi Agresivitas Pajak Ditilik dari Aspek Keberlanjutan Perusahaan - Odang, Nilam Kemala; Taufiqurrahman, Taufiqurrahman; Sitopu, Ade Hotnauli (Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting, 2025)
AbstrakDalam dunia bisnis yang semakin kompetitif, perusahaan perlu melakukan evaluasi kinerja dari tiga aspek utama, yaitu lingkungan, sosial, dan tata kelola. Dari perspektif perpajakan, agresivitas pajak dianggap sebagai salah satu dimensi yang berada dalam lingkup tanggung jawab sosial perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak dengan sustainability report disclosure sebagai variabel moderasi. Studi eksplanatori dengan archival data yang bersumber dari perusahaan sektor Basic Materials dan terdaftar pada Bursa Efek Indonesia tahun 2020-2023 digunakan dalam penelitian ini. Analisis data dilakukan dengan moderated regression analysis dengan menggunakan EViews. Hasil penelitian menunjukkan bahwa semakin tinggi penerapan environmental management accounting, semakin rendah agresivitas pajak perusahaan serta sustainability report disclosure memperkuat hubungan negatif antara environmental management accounting dan agresivitas pajak. Dengan demikian, penelitian ini berkontribusi dalam pengelolaan strategi pajak secara lebih bertanggung jawab serta membantu pembuat kebijakan dalam merancang regulasi yang mendukung transparansi dan keberlanjutan. Kata Kunci: agresivitas pajak, environmental management accounting, sustainability report disclosure. AbstractIn an increasingly competitive business world, companies need to evaluate their performance from three main aspects, namely environmental, social, and governance. From a tax perspective, tax aggressiveness is considered as one of the dimensions within the scope of corporate social responsibility. This study aims to analyze the effect of tax aggressiveness with sustainability report disclosure as a moderating variable. An explanatory study with archival data sourced from Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-2023 was used in this study. Data analysis was carried out using moderated regression analysis using EViews. The results of the study show that the higher the implementation of environmental management accounting, the lower the company's tax aggressiveness and sustainability report disclosure strengthens the negative relationship between environmental management accounting and tax aggressiveness. Thus, this study contributes to managing tax strategies more responsibly and assists policy makers in designing regulations that support transparency and sustainability. Keywords: environmental management accounting, sustainability report disclosure, tax aggressiveness.