PENGARUH ENVIRONMENT, SOCIAL, AND GOVERNANCE, DAN FINANCIAL DISTRESS TERHADAP TAX AGGRESSIVENESS DI INDONESIA DENGAN CEO GENDER SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN SEKTOR CONSUME NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA)

AGUSTINI, YASSINTA and Azwardi, Azwardi and Mukhtaruddin, Mukhtaruddin (2023) PENGARUH ENVIRONMENT, SOCIAL, AND GOVERNANCE, DAN FINANCIAL DISTRESS TERHADAP TAX AGGRESSIVENESS DI INDONESIA DENGAN CEO GENDER SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN SEKTOR CONSUME NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA). Masters thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh environment, social, and governance, dan financial distress terhadap tax aggressiveness di indonesia, dengan ceo gender sebagai variabel moderasi. Teori agensi, teori legitimasi, dan teori eseleon atas digunakan sebagai kerangka pemikiran utama. Data dikumpulkan dari laporan tahunan 31 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2021. Regresi data panel dengan pendekatan random effect model digunakan untuk menguji dan menganalisis hipotesis. Hasil penelitian menunjukkan bahwa ESG berpengaruh negatif dan signifikan terhadap agresivitas pajak. Financial distress berpengaruh positif dan signifikan terhadap tax aggressiveness. CEO gender sebagai pemoderasi murni memperkuat hubungan antara ESG dan tax aggressiveness . Namun, CEO gender tidak memoderasi hubungan antara financial distress dan tax aggressiveness.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Tax Aggressiveness, Environment, Social, Governance, Financial Distress, CEO Gender
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Yassinta Agustini
Date Deposited:	20 Sep 2023 03:26
Last Modified:	20 Sep 2023 03:26
URI:	http://repository.unsri.ac.id/id/eprint/128849

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