Determinants of Tax Aggressiveness: The Role of CSR, Profitability, and Earnings Management with Corporate Governance Moderation

Annathasia Puji Erasashanti (ASIAN BANKING FINANCE AND INFORMATICS INSTITUTE PERBANAS)
Anisatul Maghfiroh (Perbanas Institute)
Ch. Endah Winarti (Perbanas Institute)
Nawang Kalbuana (Politeknik Penerbangan Indonesia Curug)
Fitri Yani Panggabean (Universitas Pembangunan Panca Budi)

Journal of Digital Economy and Management Practices
Vol. 1 No. 1 (2025)

The purpose of this study was to analyze the effect of corporate social responsibility, profitability, and earnings management on tax aggressiveness with good corporate governance as a moderating variable. This study uses secondary data obtained based on purposive sampling method from annual financial reports on 23 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2021 so that the total sample is 115 with 16 outlier data. The analysis method used in this research is SPSS-based Moderated Regression Analysis. The results showed that corporate social responsibility and earnings management had no significant effect on tax aggressiveness, while profitability had a significant effect on tax aggressiveness, and good corporate governance was unable to moderate the effect between corporate social responsibility and earnings management on tax aggressiveness, good corporate governance was able to moderate the significant effect of profitability and tax aggressiveness.