This study aims to examine the effect of Corporate Social Responsibility, Political Connection, and Financial Performance on Company Reputation with Tax Aggressiveness as a moderating variable. Secondary data used in this study through data collection available on the Indonesian Stock Exchange website in the form of annual financial reports. The main population used in this study are companies registered on JII for the 2017-2021 period, where the sampling method is used. The results of this study indicate that corporate social responsibility has a positive effect on company reputation, political connections have a negative effect on company reputation, financial performance has a positive effect on company reputation, tax aggressiveness has a positive effect on company reputation, moderation of tax aggressiveness weakens the effect of corporate social responsibility on reputation. firms, moderation of tax aggressiveness strengthens the effect of political connections on corporate reputation, and moderation of tax aggressiveness strengthens the effect of financial performance on corporate reputation.
Terdapat permasalahan yang menarik terkait pengawasan pembawaan uang tunai oleh pelaku pembawaan uang tunai ke dalam maupun ke luar wilayah Negara Kesatuan Republik Indonesia semakin berkembang terutama penukaran uang rupiah terhadap uang asing sejumlah Rp. 100.000.000,00 di tempat penukaran uang. Namun di sisi lain, akibat dari pelaku tersebut membawa uang dalam pecahan besar disalahgunakan sebagai penyuapan dan sebagai pelacakan aliran dana kepada pihak lain yang menerima dana oleh pelaku tersebut. Berkaca dari permasalahan tersebut, guna memberantas pencucian uang maka terdapat dua institusi yaitu Direktorat Jenderal Bea Cukai dan Pusat Pelaporan Analisis Transaksi Keuangan berwenang menindaklanjuti pelaku yang tidak melaksanakan laporan pembawaan uang tunai karena Direktorat Jenderal Bea Cukai dan Pusat Pelaporan Analisis Transaksi Keuangan sebagai fokus utama pencegahan pelaku pembawaan uang tunai ke dalam maupun ke luar negeri sebagaimana tertuang pada Undang-Undang Pencucian Uang serta dalam hal pencegahan pelaku diwajibkan melaksanakan dan memberitahukan laporan pembawaan uang tunai tidak boleh melebihi Rp 100.000.000,00 agar tidak dikenai sanksi pidana dan sanksi administrasi dan mencegah keuangan yang direkayasa.
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