Peran Good Corporate Governance dalam Memoderasi Pengaruh CEO Power, Pengungkapan ESG, dan Kinerja Keuangan terhadap Tax Avoidance
DOI:
https://doi.org/10.30651/jms.v10i1.25651Abstract
Penelitian ini bertujuan untuk menguji peran Good Corporate Governance sebagai variabel moderasi dengan pengaruh CEO power, pengungkapan ESG, dan kinerja keuangan terhadap tax avoidance, dan ukuran perusahaan sebagai variabel kontrol. Analisis data yang digunakan yaitu metode regresi linier berganda dengan data yang dianalisis menggunakan sampel perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 hingga tahun 2023. Sampel dipilih dengan menggunakan metode purposive sampling, tidak termasuk sampel yang sudah di outlier, sehingga diperoleh 145 sampel yang diamati. Hasil penelitian menunjukkan terdapat pengaruh positif dari pengungkapan ESG terhadap tax avoidance, dan pengaruh negatif dari kinerja keuangan terhadap tax avoidance, adapun CEO power dan Good Corporate Governance tidak berpengaruh signifikan terhadap tax avoidance. Adapun interaksi Good Corporate Governance tidak terbukti memperkuat pengaruh negatif pengungkapan ESG, dan kinerja keuangan terhadap tax avoidance dan tidak terbukti memperlemah pengaruh CEO power terhadap tax avoidance. Implikasi dari penelitian ini menggarisbawahi pentingnya memiliki tata kelola yang baik dalam perusahaan untuk mengendalikan kebijakan strategis, termasuk kebijakan terkait perpajakan sehingga memberikan nilai yang berkelanjutan kepada pemangku kepentingan perusahaan
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