Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi

Devi, Dewa Ayu Nyoman Shintya; Dewi, Luh Gede Krisna

doi:10.24843/eja.2019.v27.i01.p29

Cited by 9 publications

(6 citation statements)

References 2 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…If performance improves and management cannot manage cash flow, the number of borrowers will decrease. Trust the company (Shintya Devi & Krisna Dewi, 2019). This trust is reflected in the corporate value that management creates during the company's operations.…”

Section: Company Value Is Able To Moderate the Influence Of Liquidity...mentioning

confidence: 99%

The Effect Of Liquidity And Profitability On Tax Aggressivity With Company Value As A Moderation Variable On The Food And Beverage Company On The Indonesian Stock Exchange

Handayani,

Syafrida Hani,

Eka Nurmala Sari

2024

IEM

View full text Add to dashboard Cite

This study aims to determine, test, and analyze the effect of liquidity and profitability on tax aggressiveness with firm value as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with an associative approach and collects data in a documentary manner by collecting, recording, reviewing and analyzing secondary data in the form of financial statements of manufacturing companies in the food and beverage sub-sector from 2018-2022. This study took 45 samples using purposive sampling method. The data analysis technique used is descriptive statistics used to explain the data description of all variables and also multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results of this study indicate that liquidity has a negative and significant effect on tax aggressiveness and profitability has a positive and significant effect on tax aggressiveness.

show abstract

Section: Company Value Is Able To Moderate the Influence Of Liquidity...mentioning

confidence: 99%

The Effect Of Liquidity And Profitability On Tax Aggressivity With Company Value As A Moderation Variable On The Food And Beverage Company On The Indonesian Stock Exchange

Handayani,

Syafrida Hani,

Eka Nurmala Sari

2024

IEM

View full text Add to dashboard Cite

show abstract

“…Dengan kata lain, tax avoidance mengoptimalkan keuntungan perusahaan tanpa melakukan kecurangan di bidang perpajakan [11]. Sementara itu, tax evasion menghindari pembayaran pajak dengan tidak melaporkannya pada negara sehingga perusahaan dilarang mempraktikkannya [12]. Tindakan yang dilakukan oleh perusahaan untuk melakukan praktik agresivitas pajak dapat dijelaskan melalui teori keagenan (agency theory) [13].…”

Section: Pendahuluanunclassified

Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak

Astuti

Asalam

2023

INFEB

View full text Add to dashboard Cite

Taxes make a major contribution to the State Budget (APBN) by contributing the largest revenue. However, the realization of tax revenue in Indonesia in the 2019-2021 period tends to decline due to obstacles in tax collection, namely tax aggressiveness. This study aims to determine the effect of profit management, audit committee, institutional ownership, and corporate social responsibility disclosure on tax aggressiveness. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling technique, then obtained 25 companies with a research period of three years so that the number of research samples was 75 data. The data analysis method used in this study is panel data regression analysis. The results showed that profit management, audit committee, institutional ownership, and CSRD simultaneously influence tax aggressiveness. Partially, profit management, institutional ownership, and CSRD positively affect tax aggressiveness, and audit committees negatively affect tax aggressiveness. This research can contribute to science, especially taxation. Researchers can then use this study as a reference for further research on tax aggressiveness and the factors that influence it.

show abstract

“…Pengungkapan CSR yang masih rendah tersebut belum mampu menggiring pandangan positif masyarakat tentang perusahaan. Hal tersebut karena rendahnya pengungkapan CSR membuat ekspektasi masyarakat terhadap perusahaan terkait kesesuaian operasional dengan nilai dan norma sosial belum terpenuhi (Devi and Dewi 2019).…”

Section: Pengaruh Kinerja Keuangan Terhadap Penghindaran Pajak Dimode...unclassified

Kinerja Keuangan, Manajemen Laba, Dan Penghindaran Pajak: Apakah CSR Industri Kontroversial Memiliki Peran?

Febriyanti,

Sudarto

2023

JBA

View full text Add to dashboard Cite

This study examines the effect of financial performance and earnings management on corporate tax avoidance, and analyzes whether there is a moderating effect of CSR in these relationships. This research data was collected from 91 financial statements and sustainability reports of controversial companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2020 period which were selected by purposive sampling method. CSR data is encoded with content analysis, while research hypotheses are tested with moderate regression analysis. The study found that financial performance negatively affected corporate tax avoidance, while profit management showed no significant effect. In addition, it is also known that CSR does not moderate the effect of financial performance or earnings management on tax avoidance. The results of this study can be used as input for companies to consider improving financial performance in reducing the need for tax avoidance strategies, so that company legitimacy can be maintained. In addition, tax authorities can make tax-intensive related policies to boost financial performance and reduce the level of corporate tax avoidance.

show abstract

Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi

Cited by 9 publications

References 2 publications

The Effect Of Liquidity And Profitability On Tax Aggressivity With Company Value As A Moderation Variable On The Food And Beverage Company On The Indonesian Stock Exchange

The Effect Of Liquidity And Profitability On Tax Aggressivity With Company Value As A Moderation Variable On The Food And Beverage Company On The Indonesian Stock Exchange

Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak

Kinerja Keuangan, Manajemen Laba, Dan Penghindaran Pajak: Apakah CSR Industri Kontroversial Memiliki Peran?

Contact Info

Product

Resources

About