چکیده:
This study aims to determine and analyze the effect of company size, corporate social responsibility, and corporate governance on tax aggressiveness. This study includes five independent variables, namely company size, corporate social responsibility, corporate governance which is proxied using independent commissioner, audit committee, and concentrated ownership, with one dependent variable, namely tax aggressiveness. The population in this study were property and real estate subsector companies with a total of 53 companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The information used in this study was obtained from financial information published on the Indonesia Stock Exchange. Tax aggressiveness is proxied using ETR, corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results showed that company size has no effect on tax aggressiveness, corporate social responsibility has a positive effect on tax aggressiveness, corporate governance proxied using independent commissioners and audit committees has no effect on tax aggressiveness; While corporate governance proxied using concentrated ownership has a positive effect on tax aggressiveness.
خلاصه ماشینی:
Associate Professor of Accounting, Trisakti University, Jakarta, Indonesia Abstract This study aims to determine and analyze the effect of company size, corporate social responsibility, and corporate governance on tax aggressiveness.
This study includes five independent variables, namely company size, corporate social responsibility, corporate governance which is proxied using independent commissioner, audit committee, and concentrated ownership, with one dependent variable, namely tax aggressiveness.
The purpose of this study was to determine the effect of company size, corporate social responsibility, and corporate governance which is proxied using independent commissioners, audit committees, concentrated ownership on tax aggressiveness, for the Property and Real Estate company index from 2019 to 2021.
In line with research conducted Gupta & Newberry (1997) that company size has a positive effect on tax aggressiveness variables.
The results of this study are in line with research conducted by Migang & Dina (2020), showing that independent commissioners have a negative effect on tax aggressiveness.
In the multiple linear regression equation, the variables used are: Description: ETR = Tax aggressive α = Constant β = Regression Coefficient SIZE = Company size CSR = Corporate Social Responsibility KIN = Independent commissioner KA = Audit committee KT = Concentrated ownership Ε = Error 4.
The independent variables in the study are company size, Corporate Social Responsibility (CSR), independent commissioners, audit committee and concentrated ownership with the dependent variable Tax Aggressiveness, for property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021.