Moderating Role of CSR Disclosure on the Relationship Between Financial Constraints, Leverage, and Tax Aggressiveness
Keywords:
Tax Aggressiveness, Financial Constraints, Leverage, Corporate Social Responsibility DisclosureAbstract
Tax aggressiveness leads to suboptimal tax revenues and has negative
implications for the country's overall economic well-being. This study
explores the moderating role of corporate social responsibility (CSR)
disclosure in examining the effects of financial constraints and leverage on
tax aggressiveness. The research employs a purposive sampling method to
select a sample of 82 mining companies and utilizes Eviews 13 for analysis
through moderated regression techniques. The findings indicate that
leverage is positively associated with tax aggressiveness, whereas financial
constraints do not significantly impact tax aggressiveness. Furthermore, CSR
disclosure mitigates the positive effect of leverage on tax aggressiveness but
has no moderating impact on the relationship between financial constraints
and tax aggressiveness. Theoretically, this study reinforces three distinct
theories related to the variables examined. Practically, the research serves as
a valuable resource for future studies and provides insights for company
management and policymakers in the formulation of effective tax policies.
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