PENGARUH KECAKAPAN MANAJERIAL DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGHINDARAN PAJAK DENGAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) SEBAGAI VARIABEL MODERASI.

Hasibuan, Ardian Azmi (2024) PENGARUH KECAKAPAN MANAJERIAL DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGHINDARAN PAJAK DENGAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) SEBAGAI VARIABEL MODERASI. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

This research aims to examine the influence of managerial ability and environmental uncertainty on tax avoidance with environmental social governance (ESG) as a moderating variable. The sample for this research is non-financial sector companies listed on each stock exchange in ASEAN-5 countries for the period 2015 to 2022, with data obtained via the Bloomberg terminal. Using purposive sampling, 84 company samples were obtained with a total of 672 observations. The research method used is quantitative with multiple linear regression analysis of panel data. The results of this research show that managerial ability has a negative effect on tax avoidance. Meanwhile, environmental uncertainty has no effect on tax avoidance. Furthermore, environmental social governance (ESG) has a moderating role in weakening the negative influence of managerial ability on tax avoidance. Meanwhile, environmental social governance (ESG) is unable to moderate the relationship between environmental uncertainty and tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh kecakapan manajerial dan ketidakpastian lingkungan terhadap penghindaran pajak dengan environmental social governance (ESG) sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan sektor nonkeuangan yang terdaftar di masing-masing bursa saham pada negara ASEAN-5 periode 2015 hingga 2022, dengan data diperoleh melalui terminal Bloomberg. Dengan menggunakan purposive sampling, diperoleh 84 sampel perusahaan dengan total 672 observasi. Metode penelitian yang digunakan adalah kuantitatif dengan analisis regresi linear berganda data panel. Hasil penelitian ini menunjukkan bahwa kecakapan manajerial berpengaruh negatif terhadap penghindaran pajak. Sedangkan ketidakpastian lingkungan tidak berpengaruh terhadap penghindaran pajak. Selanjutnya environmental social governance (ESG) memiliki peran moderasi dalam memperlemah pengaruh negatif kecakapan manajerial terhadap penghindaran pajak. Sementara itu, environmental social governance (ESG) tidak mampu memoderasi hubungan antara ketidakpastian lingkungan dengan penghindaran pajak.

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