Pengungkapan Environtment, Social, and Governance, Capital Intensity, dan Kepemilikan Manajerial Terhadap Agresivitas Pajak

Tri Wahyuningsih
Nera Marinda Machdar

Sinergi : Jurnal Ilmiah Multidisiplin
Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin

This article examines the influence of ESG disclosure, capital intensity, and managerial ownership on tax aggressiveness, considering tax governance as a moderating factor. The independent variables in this study include ESG, capital intensity, and managerial ownership, while tax aggressiveness is measured using the Effective Tax Rate (ETR). Tax governance is measured using the Tax Governance Index (TGI). This study uses a quantitative method with an associative approach and purposive sampling technique, resulting in 17 companies as samples. Data were analyzed using multiple linear regression and a moderation test with the help of Eviews software. This study is expected to contribute to the development of tax literature and provide a deeper understanding of the role of tax governance in strengthening or weakening the relationship between the studied variables and tax aggressiveness. Keywords: ESG, capital intensity, managerial ownership, tax aggressiveness, tax governance.   Abstrak Artikel ini membahas pengaruh pengungkapan ESG, capital intensity, dan kepemilikan manajerial terhadap agresivitas pajak, dengan mempertimbangkan tata Kelola pajak sebagai faktor moderasi. Variabel independen dalam penelitian ini mencakup ESG, intensitas modal, dan kepemilikan manajerial, sedangkan agresivitas pajak diukur menggunakan Effective Tax Rate (ETR). Tata kelola pajak diukur melalui Tax Governance Index (TGI). Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif serta teknik purposive sampling, dan menghasilkan 17 perusahaan sebagai sampel. Data dianalisis menggunakan regresi linier berganda serta uji moderasi dengan bantuan software Eviews. Penelitian ini diharapkan memberikan kontribusi bagi pengembangan literatur perpajakan serta memberikan pemahaman yang lebih mendalam terkait peran tata kelola pajak dalam memperkuat atau memperlemah hubungan antara variabel-variabel yang diteliti terhadap agresivitas pajak. Kata kunci: ESG, capital intensity, kepemilikan manajerial, agresivitas pajak, tata kelola pajak.