Sihar Tambun, Lestari Lestari

Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi

Introduction

Determinan agresivitas pajak dengan kualitas audit sebagai pemoderasi. Penelitian ini menganalisis determinan agresivitas pajak (transformasi digital, kompensasi eksekutif) & peran moderasi kualitas audit pada aset tak berwujud. Panduan manajemen kepatuhan pajak.

Abstract

This research succeeded in finding that the digital transformation variable has a negative effect and executive compensation has a positive effect on tax aggressiveness. Meanwhile, the family ownership variable has no effect on tax aggressiveness. This research also succeeded in proving that with audit quality, companies can strengthen the negative relationship between intangible asset variables and tax aggressiveness. Several contributions from this research include first, understanding that audit quality can influence the relationship between one of the independent variables in this research, so that research can be carried out regarding variables that influence corporate tax aggressiveness using new aspects. Second, company management can improve the implementation of intangible asset and executive compensation appropriately, in order to optimize tax aggressiveness in accordance with tax regulations and not violate the law

Review

The paper, titled "Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi," addresses a highly relevant and contemporary topic in corporate finance and taxation: the determinants of tax aggressiveness and the potential moderating role of audit quality. The research identifies several key factors influencing tax aggressiveness, notably highlighting the negative impact of digital transformation and the positive association with executive compensation. While family ownership is found to have no significant effect, the central contribution appears to be the exploration of audit quality. This focus on how audit quality can modify existing relationships between firm characteristics and tax behavior makes a promising contribution to the literature. A significant strength of this study lies in its empirical investigation of under-explored relationships. The finding that digital transformation *decreases* tax aggressiveness is particularly insightful, suggesting potential efficiency gains or transparency effects from technological advancements. Conversely, the positive link between executive compensation and tax aggressiveness points towards agency problems or managerial incentives driving aggressive tax planning. Most compellingly, the research successfully demonstrates that audit quality can strengthen the *negative* relationship between intangible asset variables and tax aggressiveness. This moderating effect is a crucial contribution, offering a nuanced understanding of how robust oversight can mitigate aggressive tax practices, especially in firms with significant intangible assets. The stated contributions, both theoretical (opening new research avenues) and practical (guiding management in optimizing tax aggressiveness legally), underscore the study's potential impact. While the abstract outlines intriguing findings and contributions, a more comprehensive understanding would benefit from additional detail regarding the research methodology, sample characteristics, and theoretical framework employed. For instance, understanding the specific mechanisms through which digital transformation reduces tax aggressiveness, or how intangible assets interact with audit quality in this context, would enrich the discussion. Future research could explore these causal pathways in greater depth, perhaps using specific industry samples or longitudinal data to confirm the robustness of the identified relationships. Furthermore, expanding on the "intangible asset variables" (as they appear in the moderation finding but not as a direct determinant) would clarify their role. Providing more context on the national or regional setting would also be beneficial for generalizability, allowing for a better assessment of the findings' applicability across different regulatory and economic environments.

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