PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN PEMODERASI INTELLECTUAL CAPITAL

Abstract

This research aimed to examine the effect of Corporate Social Responsibility disclosure and profitability on tax aggressiveness with intellectual capital as a moderating variable. The independent variables were Corporate Social
Responsibility (CSR) disclosure and profitability. CSR disclosure was measured by the Global Reporting Initiative (GRI) index, consisting of economy, environment, worker, human rights, society, and product. Profitability was measured by Return On Asset (ROA). Moreover, the dependent variable was tax aggressiveness which was measured by Cash Effective Tax Rate (CETR), and intellectual capital as the moderating variable. The research was correlational-quantitative. The data collection technique used purposive sampling, with two criteria given. Therefore, there were 210 data samples from 42 LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Additionally, the data analysis technique used multiple regression with SPSS 26. The result showed that CSR had a significantly positive effect on tax aggressiveness. However, profitability had a negative and significant effect on tax aggressiveness. In addition, intellectual capital could moderate the effect of CSR disclosure on tax aggressiveness. Similarly, intellectual capital could not moderate the effect of profitability on taxaggressiveness.