Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak | Jurnal Informatika Ekonomi Bisnis

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Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak

Ardan Gani Asalam Fakultas Ekonomi dan Bisnis, Universitas Telkom Anisa Putri Astuti Fakultas Ekonomi dan Bisnis, Universitas Telkom DOI: https://doi.org/10.37034/infeb.v5i2.583 Keywords: Tax Aggressiveness, Profit Management, Audit Committee, Institutional Ownership, Corporate Social Responsibility Disclosure Abstract Taxes make a major contribution to the State Budget (APBN) by contributing the largest revenue. However, the realization of tax revenue in Indonesia in the 2019-2021 period tends to decline due to obstacles in tax collection, namely tax aggressiveness. This study aims to determine the effect of profit management, audit committee, institutional ownership, and corporate social responsibility disclosure on tax aggressiveness. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling technique, then obtained 25 companies with a research period of three years so that the number of research samples was 75 data. The data analysis method used in this study is panel data regression analysis. The results showed that profit management, audit committee, institutional ownership, and CSRD simultaneously influence tax aggressiveness. Partially, profit management, institutional ownership, and CSRD positively affect tax aggressiveness, and audit committees negatively affect tax aggressiveness. This research can contribute to science, especially taxation. Researchers can then use this study as a reference for further research on tax aggressiveness and the factors that influence it. Downloads Download data is not yet available. References Sidik, P., & Suhono, S. (2020). Pengaruh Profitabilitas dan Leverage terhadap Agresivitas Pajak. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 1045. 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Ukuran Perusahaan, Capital Intensity, Pendanaan Aset dan Profitabilitas sebagai Determinan Faktor Agresivitas Pajak. Owner, 6(4), 4263–4271. DOI: https://doi.org/10.33395/owner.v6i4.1152 . Kurniawan, A., & Amanah, L. (2022). Pengaruh Likuditas Dan Kepemilikan Saham terhadap Agresivitas Pajak. Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu), 1(3). DOI: https://doi.org/10.24034/jiaku.v1i3.5408 .	Download Published 2023-06-30 Issue Vol. 5, No. 2 (June 2023) Section Articles How to Cite Asalam, A. G., & Astuti, A. P. (2023). Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak. Jurnal Informatika Ekonomi Bisnis, 5(2), 506-513. https://doi.org/10.37034/infeb.v5i2.583 ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX This work is licensed under a Creative Commons Attribution 4.0 International License.

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