PENGARUH CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa Yogyakarta)
Agnesia Jeni Dodok (Universitas Sarjanawiyata Tamansiswa Yogyakarta)

Jurnal Ekonomi, Bisnis dan Manajemen
Vol. 1 No. 3 (2022): September: Jurnal Ekonomi, Bisnis dan Manajemen

This study aims to find empirical evidence about the effect of corporate governance on tax aggressiviness with the disclosure of corporate social responsibility as a moderating variable seen from the financial statements listed on the IDX. The sampel data is 193 annual financial reports in 2016-2020. The analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS version 21 program. Based on the results of data analysis and discussion conducted, it can be concluded that corporate governance has a positive effect on tax aggressiviness. Corporate social responsibility can weaken the negative influence of corporate governance on tax aggressiveness.