CD Skripsi

Pengaruh Corporate Risk , Inventory Intensity, Dan Profitabilitas Terhadap Agresivitas Pajak Dengan Csr Sebagai Variabel Moderasi (Studi Pada Sektor Consumer Non-Cyclicals Yang Terdaftar Di Idx.Ic Periode 2019 – 2023)

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ABSTRACT
This thesis aims to analyze the effect of Corporate Risk, Inventory Intensity, and Profitability on Tax Aggressiveness with Corporate Social Responsibility (CSR) as a moderating variable, in the Consumer Non-Cyclicals sector listed on the IDX during the 2019-2023 period. This research uses quantitative methods with a moderation regression analysis approach. Based on hypothesis testing, the results show that Corporate Risk and Profitability have a significant positive effect on Tax Aggressiveness, while Inventory Intensity has no significant effect. CSR is proven to function as a moderator in the relationship between Corporate Risk and Profitability on Tax Aggressiveness, but cannot moderate Inventory Intensity. The results show that companies with high Corporate Risk tend to carry out tax avoidance strategies, and companies with high Profitability are more likely to take aggressive steps in tax avoidance, assisted by CSR as social legitimacy. This study concludes the importance of risk management and CSR strategies in the context of taxation.
Keyword : Corporate Risk, Inventory Intensity, Profitability, Tax Aggressiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113218

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113218

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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