ANALISIS PENGARUH ENVIRONMENT, SOCIAL, AND GOVERNANCE, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP TAX AGGRESSIVENESS
Abstract
Abstrak
Perusahaan mencoba meminimalkan kewajiban pajak mereka melalui agresivitas pajak ketika beban pajak menurunkan profitabilitas mereka. Praktik perpajakan perusahaan kini menjadi topik utama dalam politik internasional. Untuk menurunkan penghasilan kena pajak mereka, perusahaan memanfaatkan celah dalam pajak dan pembatasan lainnya. Pengaruh faktor lingkungan, sosial, dan tata kelola (ESG), ukuran perusahaan, dan kesulitan keuangan terhadap agresivitas pajak merupakan fokus teoretis penelitian ini. Membaca, menganalisis, dan menarik kesimpulan dari literatur yang ada merupakan pendekatan yang dipilih dalam metode penelitian ini. Studi literatur menemukan bahwa agresivitas pajak tidak dipengaruhi oleh faktor Lingkungan, Sosial, dan Pemerintah (ESG), tetapi ukuran perusahaan memiliki pengaruh negatif dan signifikan secara statistik. Agresivitas pajak dipengaruhi secara positif dan signifikan oleh kesulitan keuangan.
Kata Kunci: Tax Aggressiveness, Environment, Social, Governance, Financial Distress, Ukuran Perusahaan.
Abstract
Companies try to minimise their tax obligations through tax aggressiveness when tax expenses decrease their profitability. The tax practices of corporations are now a major topic in international politics. To lower their taxable income, companies take advantage of loopholes in tax and other restrictions. The effect of environmental, social, and governance (ESG) factors, firm size, and financial hardship on tax aggressiveness is the theoretical focus of this research. Reading, analysing, and deriving conclusions from existing literature is the research method's chosen approach. The literature study found that tax aggressiveness is unaffected by Environmental, Social, and Government (ESG) factors, but that firm size does have a negative and statistically significant effect. Tax aggressiveness is positively and significantly impacted by financial difficulties.
Keywords: Tax Aggressiveness, Environment, Social, Governance, Financial Distress, Company Size
