Pengaruh Profitabilitas, Sales Growth, dan Likuiditas Terhadap Agresivitas Pajak dengan Environmental, Social, and Governance (ESG) Sebagai Moderasi
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, pertumbuhan penjualan, dan likuiditas terhadap agresivitas pajak, dengan Environmental, Social, and Governance (ESG) sebagai variabel moderasi. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021-2022. Hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan penjualan, dan likuiditas masing-masing memiliki pengaruh signifikan negatif terhadap agresivitas pajak. Selain itu, variabel ESG ditemukan tidak mampu memoderasi pengaruh profitabilitas dan likuiditas terhadap agresivitas pajak, namun memoderasi pengaruh negatif pertumbuhan penjualan terhadap agresivitas pajak. Penelitian ini memberikan wawasan bagi perusahaan mengenai pentingnya menjaga keseimbangan antara kepatuhan pajak dan tanggung jawab sosial dalam rangka mengurangi risiko perusahaan dan meningkatkan legitimasi sosial
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