The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee

Devi Safitri; Zirman Zirman; Supriono Supriono

doi:10.14414/tiar.v14i1.4401

Vol. 14 No. 1 (2024), Articles

Vol. 14 No. 1 (2024)

The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee

Articles

DOI: 10.14414/tiar.v14i1.4401

Published 2025-09-06

Devi Safitri⁺⁻
Zirman Zirman⁺⁻
Supriono Supriono⁺⁻

Devi Safitri

Universitas Riau, Pekanbaru, Riau, Indonesia

Zirman Zirman

Universitas Riau, Pekanbaru, Riau, Indonesia

Supriono Supriono

Universitas Riau, Pekanbaru, Riau, Indonesia

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Keywords

Financial pressure
Financial targets
External pressure
Corporate social responsibility
Audit committee
Tax aggressiveness

How to Cite

Safitri, Devi, et al. “The Effect of Financial Pressure and Corporate Social Responsibility on Tax Aggressiveness: The Moderating Effect of the Audit Committee”. The Indonesian Accounting Review, vol. 14, no. 1, Sept. 2025, pp. 113-26, https://doi.org/10.14414/tiar.v14i1.4401.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

This research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on tax aggressiveness. In this research, the financial pressures include financial targets and external pressures. This quantitative research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange period 2019-2021. Sampling is conducted using purposive sampling technique involving 216 companies obtained during three years of observation. Data analysis is conducted using Smart PLS 3.0 with SEM-PLS application to test the direct and moderating effect. The results of this research show that financial target has a negative effect on tax aggressiveness, while external pressure has a positive effect on tax aggressiveness. CSR has no effect on tax aggressiveness. Audit committee cannot moderate the effect of financial target, external pressure, and CSR on tax aggressiveness. This research contributes to the development of accounting literacy, especially in the study of financial pressure, CSR, audit committee and tax aggressiveness. Measuring tax aggressiveness can be done using CETR by adding the CSR variable as an independent variable with GRI standards. In addition, this research also uses financial pressure variable from the fraud triangle theory which is related to tax aggressiveness.

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The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee

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