THE IMPACT OF EARNINGS MANAGEMENT AND BUSINESS STRATEGY ON TAX AGGRESSIVENESS, WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE
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Abstract
Tax aggressiveness is influenced by various factors. This study aims to analyze the effect of earnings management and business strategy on tax aggressiveness. The population in this research includes manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2019-2022 period. The study employs secondary data and uses purposive sampling, resulting in 20 companies as the sample and 40 annual financial report data points. The analysis is conducted using multiple linear regression. The findings indicate that business strategy has a negative effect. These findings are expected to serve as a reference for taxpayers and related parties in fulfilling their responsibilities with integrity, fostering a transparent and ethical work environment, and preventing tax aggressiveness practices.
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