The Effect of Corporate Governance and Earnings Management on Corporate Tax Aggressiveness Moderated by Audit Quality (Empirical Study of Consumer Goods Companies on the Indonesia Stock Exchange)
DOI:
https://doi.org/10.59693/insoma.v1i2.22Keywords:
Corporate Governance, Earnings Management, Corporate Tax Aggressiveness, Audit QualityAbstract
The purpose of this research is to determine the relationship between corporate tax aggressiveness and earning management and corporate governance, all of which are impacted by audit quality (Empirical analysis of companies selling consumer goods on the Indonesian Stock Exchange). 53 consumer products businesses that were listed on the Indonesia Stock Exchange between 2015 and 2019 make up the research population. Multiple linear regression, assisted by the SPSS version 24.00 software, is the data analysis technique employed in this study. The impact of institutional ownership and independent commissioners on tax aggressiveness is zero. The impact of board size and earnings management is positive. The negative impact of institutional ownership on tax aggressiveness can be mitigated by audit quality. Additionally, the positive influence of independent commissioners on tax aggressiveness can be mitigated by audit quality. However, the negative impact of earnings management on tax aggressiveness cannot be mitigated by audit quality.
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