EFFECT OF CSR AND LEVERAGE TO TAX AGGRESSIVENESS WITH MANAGERIAL OWNERSHIP AS MODERATING
Abstract
The purpose of this study is to provide empirical evidence of the influence of corporate social responsibility and leverage on tax aggressiveness by moderating managerial ownership. The independent variable used is tax aggressiveness which is influenced by corporate social responsibility and leverage, added by moderation in managerial ownership. Researchers use quantitative data, while for testing the Corporate Social Responsibility measure by using the Corporate Social Responsibility Index (CSRI) while the leverage scale ratio. The population used by property & real estate subsector companies listed on IDX observations in 2015-2019 from the annual financial statements. The sampling method used was purposive sampling based on criteria determined by ten selected companies by testing before and after moderation. Test results in his research obtained by corporate social responsibility have a significant effect on tax aggressiveness, while leverage does not have a significant effect on tax aggressiveness. Simultaneously the test made a strong contribution. While the result of moderation of corporate social responsibility and leverage on managerial ownership as a moderating variable weakens the relationship between corporate social responsibility and leverage.
Keywords: CSR, Leverage, Managerial Ownership, Tax Aggressiveness
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