Pengaruh Kesulitan Keuangan dan Penyimpangan Akuntansi terhadap Agresivitas Pajak yang Dimoderasi Dewan Komisaris Independen

Yogeswari Sista Shintyamani; Heru Tjaraka

doi:10.37859/jae.v15i2.10013

Authors

Yogeswari Sista Shintyamani Universitas Airlangga
Heru Tjaraka Universitas Airlangga

DOI:

https://doi.org/10.37859/jae.v15i2.10013

Keywords: Financial Distress, Accounting irregularities, Tax Aggressiveness, Independent Board of Commissioners

Abstract

The objective of this study is to empirically examine the effects of financial distress and accounting irregularities on tax aggressiveness, with the moderating role of independent commissioners. The study targets manufacturing companies listed on the Indonesia Stock Exchange for the 2016–2019 period and 52 firms were selected, producing 208 firm-year observations. This study shows that companies experiencing financial pressure tend to adopt more aggressive tax practices. In contrast, accounting irregularities are not found to have a statistically significant effect on the level of tax aggressiveness. Another finding indicates that the presence of independent commissioners can dampen the influence of financial distress on tax aggressiveness. However, independent commissioners do not act as a moderating variable in the relationship between accounting irregularities and tax aggressiveness.

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