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 40
- Downloads 0
Thermal Conductivity, Density and Calorific Value of Sargassum Fluitans and Sargassum Natans Species
In this study, we obtained the values of the thermodynamic properties of sargassum that includes S. fluitans and S. natans species, which are the ones that most arrive at the coasts of the Mexican Caribbean. The sargassu...
Development of Mathematics Learning Tools Based on Education for Sustainable Development (ESD) Using the Outdoor Learning Mathematics Method to Enhance Mathematical Connections in Junior High School
This research aims to develop mathematics learning tools based on Education for Sustainable Development (ESD) using the Outdoor Learning Mathematics method with the goal of enhancing mathematical connections of junior hi...
The Chemical Quality of Beef Se'i with Different Marination Length Using Evaporated Rosela (Hibiscus sabdariffa Linn) Extract
Experiment was conducted to determine the effect of marination length of beef se’i with the added of evaporated rosela extract (Hibiscus sabdariffa Linn). The completly randomized design (CRD) with 4 treatments and 4 re...
The Influence of Inclusive Brand Image in Indonesian Cosmetic Products on Customer Loyalty
In recent years, cosmetic brands in Indonesia have shifted their marketing strategies to emphasize inclusivity, aiming to foster stronger customer loyalty. This shift includes the portrayal of diverse beauty standards an...
Democratic Leadership Style and Corporate Performance in Selected Food and Beverages Manufacturing Companies in South-West Nigeria
Leadership plays a prominent role in contributing to the effectiveness of organisations carrying out business in competitive environments. Democratic leadership encourages collaborative decision making in organisations i...