SUSTAINABILITY REPORTING AND TAX AGGRESSIVENESS BEFORE AND DURING COVID-19: GCG MODERATING VARIABLE

Wijaya Triwacananingrum, Gabriella Michelle Wijaya
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引用次数: 1

Abstract

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show significance in proving the incremental effect of COVID-19 on the variables tested. Additional testing was carried out with a split per year, which showed that before COVID-19, sustainability reports disclosures did not affect tax aggressiveness, as opposed to during its occurrence. Before COVID-19, GCG weakened the negative relationship between disclosure of sustainability reports and tax aggressiveness. Meanwhile, during COVID-19, it had a lower level of weakening the negative relationship between the two.
2019冠状病毒病之前和期间的可持续发展报告和税收积极性:GCG调节变量
本研究旨在通过在COVID-19之前和期间的平衡时期调节良好的公司治理(GCG),研究COVID-19对可持续发展报告披露的税收积极性的增量影响。可持续发展报告的披露和税收侵略性分别使用GRI标准指数和有效税率(ETR)来衡量。同时,GCG是根据Tanjung(2020)开发的15个指数(ICGI)来衡量的。以2019 - 2020年印尼证券交易所(IDX)上市的100家公司为研究对象,采用多元线性回归的分析方法。结果在证明COVID-19对测试变量的增量效应方面没有显着性。额外的测试以每年一次的方式进行,结果表明,在2019冠状病毒病之前,可持续发展报告的披露并不影响税收积极性,而不是在其发生时。在COVID-19之前,GCG削弱了可持续发展报告披露与税收侵略性之间的负相关关系。同时,在新冠肺炎期间,两者之间的负相关关系减弱程度较低。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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