From Ethics to Ownership: Decoding the Drivers of Corporate Tax Aggressiveness

The purpose of this research is to analyze how tax aggressiveness is influenced by related party transactions, corporate social responsibility, and managerial ownership. Companies listed on the Indonesia Stock Exchange (IDX) engaged in the consumer non-cyclicals industry that have financial statements and annual reports covering 2018-2022, are used as samples in this research. This study uses purposive sampling techniques and gets 14 companies as samples. Secondary data, including financial statements and annual reports from each issuer sampled, were used in this research. The panel data regression approach was used in this research. Using Eviews 12 Student Lite Version, analyze research findings. From what can be known, the Fixed Effect Model (FEM) is the right way for this research. Related party transactions, corporate social responsibility, and managerial ownership have an influence on tax aggressiveness together. Related party transactions have no effect at all on tax aggressiveness, Corporate Social Responsibility has a large negative effect, and Managerial Ownership has no effect on tax aggressiveness. This study can explain the tax aggressiveness of 61.47%.