This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show significance in proving the incremental effect of COVID-19 on the variables tested. Additional testing was carried out with a split per year, which showed that before COVID-19, sustainability reports disclosures did not affect tax aggressiveness, as opposed to during its occurrence. Before COVID-19, GCG weakened the negative relationship between disclosure of sustainability reports and tax aggressiveness. Meanwhile, during COVID-19, it had a lower level of weakening the negative relationship between the two.

Bahasa Abstract

Penelitian ini bertujuan untuk menguji pengaruh inkremental COVID-19 pada pengungkapan laporan keberlanjutan terhadap agresivitas pajak dengan moderasi Good Corporate Governance (GCG) dalam periode yang seimbang pada masa sebelum dan selama COVID-19. Pengungkapan laporan keberlanjutan dan agresivitas pajak masing-masing diukur menggunakan indeks GRI Standards dan Effective Tax Rate (ETR). Sedangkan, Good Corporate Governance diukur berdasarkan 15 indeks (ICGI) yang dikembangkan oleh Tanjung (2020). Metode analisis berupa regresi linier berganda digunakan pada 100 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2020 sebagai objek penelitian. Hasilnya tidak menunjukkan signifikansi dalam membuktikan efek inkremental COVID-19 pada variabel yang diuji. Pengujian tambahan dilakukan dengan pembagian per tahun, yang menunjukkan bahwa sebelum COVID-19, pengungkapan laporan keberlanjutan tidak memengaruhi agresivitas pajak, berlawanan dengan saat terjadinya. Sebelum COVID-19, GCG melemahkan hubungan negatif antara pengungkapan laporan keberlanjutan dan agresivitas pajak. Sementara di masa COVID-19, tingkat pelemahan hubungan negatif kedua variabel lebih rendah.


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