THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS

Janudin ; Warasto ; Hestu Nugroho
International Journal Management and Economic (IJM... 📅 2026 Vol 5, No 1 🔗 DOI: 10.56127/ijme.v5i1.2510
Abstract
This study investigates the role of Corporate Social Responsibility (CSR) in mediating the relationship between leverage and tax aggressiveness in primary consumer goods companies, specifically the food and beverage subsector, listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a quantitative approach, this research analyzes 100 firm-year observations from 20 companies selected through purposive sampling. Data were examined using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that leverage does not have a significant direct effect on tax aggressiveness, nor does it significantly influence CSR disclosure. Furthermore, CSR is found to have a positive but insignificant effect on tax aggressiveness. Mediation analysis reveals that CSR does not mediate the relationship between leverage and tax aggressiveness. These findings suggest that corporate tax aggressiveness in the primary consumer goods sector is not primarily driven by leverage or CSR practices, but may be influenced by other organizational and institutional factors. This study contributes to the literature by providing empirical evidence on the limited mediating role of CSR in corporate tax behavior within an emerging market context.
Keywords
Tax Aggressiveness; Leverage; Corporate Social Responsibility; Mediation; Primary Consumer Goods Sector
How to Cite

Janudin, et al. (2026). THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS. International Journal Management and Economic (IJME), 5(1). https://doi.org/10.56127/ijme.v5i1.2510

Janudin; Warasto, Hestu Nugroho, "THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS," International Journal Management and Economic (IJME), vol. 5, no. 1, 2026.

Janudin; Warasto, Hestu Nugroho. "THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS." International Journal Management and Economic (IJME), vol. 5, no. 1, 2026.

Janudin; Warasto, Hestu Nugroho. "THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS." International Journal Management and Economic (IJME) 5, no. 1 (2026).

Janudin, et al. (2026) 'THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS', International Journal Management and Economic (IJME), 5(1). doi: 10.56127/ijme.v5i1.2510.

Janudin; Warasto, Hestu Nugroho. THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS. International Journal Management and Economic (IJME). 2026;5(1).

Artikel Terkait

EXAMINING THE EFFECT OF AUDIT RISK, OPERATIONAL COMPLEXITY, AND INTERNAL CONTROL SYSTEMS ON AUDIT QUALITY

Sigit Sukmono

PREDICTING BANKRUPTCY IN INDONESIA'S AIRLINE SECTOR: A ZMIJEWSKI MODEL ANALYSIS

Sri Wahyu Handayani; Abednego Priyatama

THE INFLUENCE OF PRICE, CO-BRANDING, AND VIRAL MARKETING ON THE PURCHASE DECISION FOR HMNS X TSANA RINTIK SEDU PERFUME

Widya Adesti Sriningsih; Lia Julaeha

FINANCIAL PERFORMANCE ANALYSIS BEFORE AND AFTER THE INITIAL PUBLIC OFFERING (IPO) AT PT DAYA CIPTA INTEGRASI INDONESIA TBK (DCII) FOR THE PERIOD 2020-2024

Khadijah, Eva ; Amar Khadafi

ENTERPRISE RESOURCE PLANNING SYSTEM (ERP) ON COMPANY ERAJAYA BEAUTY & WELLNESS

Agus Sulaksono; Hadir Hudiyanto; Haryono; Julius Nursyamsi

THE ROLE OF POSITIVE EMOTIONS AS A MEDIATION BETWEEN LIVE STREAMING AND FLASH SALES ON IMPULSE BUYING IN TIKTOK SHOP

Supiani; Asih Mauizah
Tren Sitasi Jurnal