Corporate Social Responsibility Towards Tax Aggressiveness with Corporate Governance Mechanisms as a Moderation Variable (Empirical Study of Mining Companies on The Indonesian Stock Exchange)

Abstract

This research aims to provide empirical evidence of the influence of good corporate governance on the relationship between corporate social responsibility and tax aggressiveness. The population in this research is all mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique uses purposive sampling. The test tools used are simple regression analysis of panel data and Moderated Regression Analysis (MRA). The results of this study found that corporate social responsibility has no effect on tax aggressiveness, independent commissioners do not moderate the effect of corporate social responsibility on tax aggressiveness, audit committees moderate the effect of corporate social responsibility on tax aggressiveness.