Related Party Transaction, Financial Distress, dan Corporate Social Responsibility terhadap Agresivitas Pajak dengan Manajemen Laba sebagai Variabel Intervening

Tiara Eka Putri; Amor Marundha; Rachmat Pramukty; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar

doi:10.55681/economina.v3i8.1442

Authors

Tiara Eka Putri Universitas Bhayangkara Jakarta Raya
Amor Marundha Universitas Bhayangkara Jakarta Raya
Rachmat Pramukty Universitas Bhayangkara Jakarta Raya
Mulyadi Universitas Bhayangkara Jakarta Raya
Panata Bangar Hasioan Sianipar Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.55681/economina.v3i8.1442

Keywords:

Corporate Social Responsibility, Earnings Management, Financial Distress, Related Party Transaction, Tax Aggressiveness

Abstract

This study aims to examine Related Party Transactions, Financial Distress, and Corporate Social Responsibility (CSR) on Tax Aggressiveness with Earnings Management as an Intervening Variable. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 Period. The variables used in this study are Tax Aggressiveness as the dependent variable; Earnings Management as an Intervening variable; Related Party Transaction, Financial Distress, and Corporate Social Responsibility (CSR) as independent variables. The sampling technique used was purposive sampling method and obtained a sample of 15 companies with a total of 75 research observations. The analysis methods used are Descriptive Statistical Analysis, Panel Data Regression Estimation Method, Panel Data Regression model selection, Classical Assumption Test, Panel Data Regression Analysis, Hypothesis Test. The results showed that Related Party Transaction has a negative and significant effect on Earnings Management. Financial Distress has a positive but insignificant effect on Earnings Management. Corporate Social Responsibility (CSR) has a negative but insignificant effect on Earnings Management. And Earnings Management has a positive and significant effect on Tax Aggressivenes.

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