DETERMINAN AGRESIVITAS PAJAK DAN PERAN MODERASI MANAJEMEN RISIKO PERUSAHAAN

Abstract

Efforts to reduce tax burdens through legal or illegal means are known as tax aggressiveness. The purpose of this study is to investigate the role of CRM as a moderating variable and to analyze the impact of CSR, leverage, profitability, and capital intensity on tax aggressiveness. This study employs a quantitative methodology, using a sample of 32 non-cyclical consumer companies listed on the IDX between 2022-2024. These companies were selected through purposive sampling, and moderation regression analysis was conducted using SPSS 25 software. Research findings show that tax aggressiveness is significantly influenced by CSR. Leverage, profitability, and capital intensity, on the other hand, have no effect. Only the relationship between CSR and tax aggressiveness can be moderated by CRM. However, CRM is unable to moderate the other factors. With an R-square value of 0.155, each variable has a significant impact simultaneously. This indicates that 15.5% of tax aggressiveness can be explained by the research variables, while other external factors contribute 84.5%. Additional variables, a longer research period, and the use of CETR measurement are recommendations for future research.