盈余管理能否缓和企业社会责任、企业社会责任和杠杆对税收侵略性的影响?

Nidia Putri Amelia, Hadri Mulya
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引用次数: 0

摘要

在印尼,税收是最大的收入,但纳税人认为税收是企业的额外支出,因此纳税人为了减少税收支出而进行税收激进行为。本研究的目的是实证检验2014-2019年期间在印度尼西亚证券交易所注册的采矿业企业,企业社会责任披露、杠杆和GCG披露对盈余管理调节的税收侵略性的影响。样本选择方法采用目的性抽样,共获得14家企业,共84家。本研究使用的面板数据回归分析工具是Eviews version 12。假设检验的结果表明,企业社会责任披露、杠杆和良好的公司治理披露对税收攻击性没有影响。同样,经过盈余管理的调节后,结果表明盈余管理不能调节企业社会责任披露对税收侵略性的影响,而盈余管理能够调节杠杆和良好公司治理披露对税收侵略性的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
COULD EARNING MANAGEMENT MODERATE THE EFFECT OF CSR, GCG AND LEVERAGE TOWARDS TAX AGGRESIVENESS?
Tax is the biggest income in Indonesia, however taxpayers assume that tax is an additional expense for corporate so that taxpayers carry out tax aggressive behavior in order to reduce their tax expense. Purpose of this research is to test empirically the effect of CSR disclosure, leverage, and GCG disclosure towards tax aggressiveness moderated by earning management in mining industry registered in the Indonesian stock exchange for the period 2014-2019. Method of sample selection used purposive sampling and obtained 14 corporates with observations total of 84. Panel data regression analysis applied in this study used the help of Eviews version 12. Based on the results of hypothesis test, it is stated that the corporate social responsibility disclosure, leverage and good corporate governance disclosure have no effect on tax aggressiveness. Likewise, after being moderated by earning management, the results show that earning management is not able to moderate the effect of disclosure of corporate social responsibility towards tax aggressiveness, while earning management is able to moderate the effect of leverage and good corporate governance disclosure towards tax aggressiveness.
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