Earnings Management, Liquidity, and Corporate Social Responsibility on Tax Aggressiveness with Corporate Governance as a Moderating Variable (A Study of Manufacturing Companies in the Food and Beverages Subsector Listed on the Indonesia Stock Exchange 202
Manajemen Laba, Likuiditas, Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Corporate Governance sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur Subsektor Food and Baverages yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024)
DOI:
https://doi.org/10.21070/ups.11089Keywords:
Earnings Management, Liquidity, Corporate Social Responsibility, Tax Aggressiveness, Corporate GovernanceAbstract
This study aims to analyze the influence of earnings management, liquidity, and corporate social responsibility on tax aggressiveness, with corporate governance as a moderating variable. The research subjects were manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2020–2024 period. The study employed a quantitative approach with SmartPLS analysis. The data used were company financial reports as secondary data. The results showed that earnings management, liquidity, corporate social responsibility influenced tax aggressiveness. Corporate governance moderated the relationship between liquidity and corporate social responsibility on tax aggressiveness. However, corporate governance did not moderate the effect of earnings management on tax aggressiveness. These findings indicate that corporate governance is not yet effective in monitoring earnings management practices, but can strengthen the influence of liquidity and corporate social responsibility on corporate tax aggressiveness and provides implications for companies in improving the quality of tax management.
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