Abstract
This study aimed to analyze the effect of liquidity, profitability, firm size, independent commisioner toward tax aggressiveness and moderated by corporate social responsibility (CSR) disclosure in Indonesian mining companies listed on Indonesian Stock Exchange (IDX). This research used quantitative approach with descriptive and verification method. A sample of companies using purposive sampling technique and research data comes from financial reports, annual reports and annual reports of CSR disclosure of mining companies listed on the IDX and published in the period 2018-2019. Partial least square (PLS)-Structural Equation Model (SEM) was used as the method of analysis to examine the effect of the above variables supported by SmartPls 3.0 software system. The results shows that partially profitability affect significantly toward tax aggressiveness. However, liquidity, firm size, and independent commissioner have no partial effect on tax aggressiveness. As for the moderating effect, the result also shows that CSR disclosure does not significantly affect to strengthen or weaken the correlation between liquidity, profitability, firm size and independent commissioner toward tax aggressiveness. Keywords: Liquidity, Profitability, Firm Size, Independent Commissioner, CSR Disclosure, Tax Aggressiveness
Highlights
This study aimed to analyze the effect of liquidity, profitability, firm size, independent commisioner toward tax aggressiveness and moderated by corporate social responsibility (CSR) disclosure in Indonesian mining companies listed on Indonesian Stock Exchange (IDX)
Disclosure of Mining Industry Listed in Indonesia Stock Exchange
Tahun 2008 tentang perubahan Keempat atas UU No
Summary
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh likuiditas, profitabilitas, ukuran perusahaan dan komisaris independen terhadap agresivitas pajak yang dimoderasi oleh pengungkapan Corporate Social Responsibility (CSR) pada perusahaan pertambangan di Indonesia yang terdaftar pada Bursa Efek Indonesia (BEI). Pengambilan sampel perusahaan menggunakan teknik purposive sampling dan sumber data berasal dari laporan keuangan, laporan tahunan dan laporan tahunan pengungkapan CSR perusahaan pertambangan yang terdaftar di BEI dan dipublikasikan pada periode tahun 2018-2019. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh signifikan terhadap agresivitas pajak sedangkan likuiditas, ukuran perusahaan, komisaris independen dan pengungkapan CSR tidak berpengaruh signifikan terhadap agresivitas pajak. Selain itu pengungkapan CSR sebagai variabel moderasi tidak berpengaruh signifikan untuk memperkuat atau memperlemah hubungan likuiditas, profitabilitas, ukuran perusahaan dan komisaris independen terhadap agresivitas pajak. Kata kunci: Likuiditas, Profitabilitas, Ukuran Perusahaan, Komisaris Independen, Pengungkapan CSR, Agresivitas Pajak
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