The Influence Of Tax Aggressivity, Profit Management, Company Size, And Leverage On Corporate Social Responsibility Disclosure With Institutional Ownership As A Moderation

Abstract

This research aims to obtain empirical evidence regarding the influence of tax aggressiveness, earnings management, company size and leverage on corporate social responsibility disclosure with institutional ownership as a moderating variable. This research was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection method used was purposive sampling. The number of samples obtained was 11. The data analysis technique used was panel data regression analysis model testing. Based on the research results, it was found that tax aggressiveness and earnings management have no effect on corporate social responsibility disclosure. Meanwhile, other variables consisting of company size and leverage have an effect on corporate social responsibility disclosure. Institutional ownership can strengthen the level of tax aggressiveness, leverage and earnings management, while institutional ownership weakens leverage. It is hoped that this research can be an additional reference for future researchers and can provide additional information for the government before determining policies, especially in the field of taxation.