THE ROLE OF THE AUDIT COMMITTEE IN MODERATING THE RELATIONSHIP BETWEEN LEVERAGE, COMPANY SIZE, AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS
DOI:
https://doi.org/10.36085/jamekis.v8i2.8134Abstract
Tax aggressiveness is an important issue in corporate governance because it has an impact on state revenue and corporate sustainability. Amid the government's efforts to optimize taxes, this practice needs to be reviewed to understand the factors that influence it. This research investigates how leverage, company size, and inventory intensity influence tax aggressiveness, while also exploring the moderating role from the audit committee in non-cyclical consumer firms listed on the IDX during 2021–2023. Employing a quantitative approach, the study utilizes secondary data obtained from company financial statements. The evaluation involves conducted using panel data regression and Moderated Regression Analysis (MRA), processed with EViews version 12. The study encompasses a population of all listed non-cyclicals consumer sector firms, from which analyzed 53 firms was drawn using purposive sampling. Findings indicate that leverage negatively and significantly affects aggressive tax behaviour, whereas company size significantly increases tax aggressiveness. Conversely, inventory intensity does not appear to significantly impact tax aggressiveness. Furthermore, the audit committee effectively moderates the relationships between leverage and company size with tax aggressiveness, but does not moderate the impact of inventory intensity on tax aggressiveness.
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