Does Capital Intensity and Corporate Social Responsibility Influence of Tax Aggressiveness? The Role of Corporate Governance as Moderator
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 01
Abstract
This study examines the effect of capital intensity and corporate social responsibility (CSR) on tax aggressiveness, with a focus on the moderating role of the audit committee in the context of corporate governance. Using purposive sampling, data from 88 basic industry and chemical sub-sector firms listed on the Indonesian Stock Exchange for 2018-2021 were analysed through panel data regression. Findings reveal a significant negative association between capital intensity and tax aggressiveness, while CSR exhibits a positive and significant effect. Additionally, the audit committee was identified as a moderator, influencing the relationship between capital intensity, CSR, and tax aggressiveness. This contributes to tax aggressiveness literature, offering empirical insights into upper echelon theory, aiding shareholders in informed investment decisions. However, the study's limitation lies in exclusively employing GAAP ETR for tax aggressiveness measurement, impacting result generalizability.
Authors and Affiliations
Eva Herianti, Amor Marundha
Keywords
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- EP ID EP729682
- DOI 10.47191/jefms/v7-i1-07
- Views 56
- Downloads 0
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