Tax Aggressiveness in Indonesia: Insights From CSR, Financial Dynamics, and Governance
Journal Title: International Journal of Current Science Research and Review - Year 2024, Vol 7, Issue 05
Abstract
This study explores the impact of CSR, leverage, profitability, and independent commissioners on tax aggressiveness in 45 food and beverage companies on the Indonesian Stock Exchange from 2013 to 2017. The analysis, using multiple linear regression in SPSS, revealed that CSR positively influence tax aggressiveness, while independent commissioners have a negative influence. However, neither profitability nor leverage significantly influences tax aggressiveness. We conducted a sensitivity analysis using different proxy variable for dependent variable and found that CSR and independent commissioner remain significant in both the ETR and BTD models for tax aggressiveness. However, the significance of profitability and leverage differed between the two models. In the ETR model, neither profitability nor leverage was significant. In contrast, in the BTD model, profitability was significant, but leverage was not. Our findings reinforce the importance of CSR, profitability, leverage, and independent commissioners in explaining tax aggressiveness. The study provides insight into the need for regulators to reduce tax aggressiveness by companies.
Authors and Affiliations
Muhammad Arsalan Khan, Heru Tjaraka,
Keywords
Related Articles
- EP ID EP734712
- DOI 10.47191/ijcsrr/V7-i5-01
- Views 52
- Downloads 0
Hyperbaric Therapy for Auto Immune Diseases
An autoimmune disease arises when the immune system mistakenly targets the body’s own tissues, causing damage rather than providing protection. Hyperbaric oxygen therapy (HBOT) involves the administration of 100% pure ox...
Improving the Quality of Functional Food Crops and Land Efficiency by Intercropping System on Application of Integrated Fertilizer
The intercropping system and integrated fertilizers were applied in the research to improve land efficiency and the quality of sweet corn and vegetable soybean crops. The study was conducted in the Giwangan Village of Um...
Exploring Consumer Behavior and Its Impact on Spotify Customer Loyalty among Generation Z in Indonesia
This study examines consumer behavior toward Spotify Customer Loyalty among Generation Z in Indonesia. Using a quantitative approach and SEM analysis with SmartPLS 3, the study found that consumer behavior factors, inclu...
Crude Oil Price Forecasting Using Hybrid Heuristic Model and Fuzzy C-Means on Type 2 Fuzzy Time Series
Forecasting world crude oil prices needs to be done because it has an essential role in Indonesia’s economy, so an accurate and efficient forecasting approach is needed. This research combines heuristic and Fuzzy C-Means...
Feasibility of MHealth Interventions towards Promoting HIV Self-testing Uptake in Sub-Saharan Africa: A Systematic Review of Literature
Background: HIV self-testing (HIVST) with mobile health technology (mHealth) support is the use of mobile phone-based interventions to complement HIVST in order to improve its efficiency and uptake. Existing reviews leav...