Faktor-Faktor yang Memengaruhi Tax Aggressiveness pada Perusahaan Non Keuangan di Indonesia
DOI:
https://doi.org/10.32493/JEE.v6i4.42570Keywords:
Corporate Governance; Financial Constraint; Corporate Social Responsibility; Political Connection; Tax AggressivenessAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, financial constraint, corporate social responsibility (CSR), dan political connection terhadap tax aggressiveness pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2011 hingga 2022. Dengan menggunakan pendekatan kuantitatif asosiatif, panel teknik analisis data digunakan untuk menganalisis data penelitian. Studi ini berfokus pada pemahaman bagaimana faktor-faktor ini mempengaruhi tax aggressiveness, menyoroti interaksi yang rumit antara struktur corporate governance, financial constraint, corporate social responsibility (CSR), political connection, dan perilaku tax aggressiveness dalam lanskap perusahaan di Indonesia. Hasil penelitian ini menunjukkan bahwa karakteristik corporate governance yakni board size berpengaruh positif terhadap tax aggressiveness. Karakteristik corporate governance lainnya yakni non-executive director, board gender diversity, dan institutional ownership tidak berpengaruh terhadap tax aggressiveness. Financial constraint dan corporate social responsibility berpengaruh negatif terhadap tax aggressiveness, sedangkan political connection berpengaruh positif terhadap tax aggressiveness.
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