Pengaruh Corporate Social Responsibility, Political Connection, Financial Performance, terhadap Reputasi Perusahaan dengan Agresivitas Pajak sebagai Variabel Modersting

نویسندگان

چکیده

This study aims to examine the effect of Corporate Social Responsibility, Political Connection, and Financial Performance on Company Reputation with Tax Aggressiveness as a moderating variable. Secondary data used in this through collection available Indonesian Stock Exchange website form annual financial reports. The main population are companies registered JII for 2017-2021 period, where sampling method is used. results indicate that corporate social responsibility has positive company reputation, political connections have negative performance tax aggressiveness moderation weakens reputation. firms, strengthens

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ژورنال

عنوان ژورنال: Jurnal akuntansi manajerial (managerial accounting journal)

سال: 2023

ISSN: ['2502-6704']

DOI: https://doi.org/10.52447/jam.v8i1.6930