CD Skripsi

Pengaruh Profitabilitas Dan Leverage Terhadap Aggressive Tax Dengan Pengungkapan Corporatesocial Responsibility Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Sektor Pertanian Dan Pertambangan Yang Terdaftar Di Bei Tahun 2016-2018)

---

ABSTRACT
This study aims to obtain empirical evidence of the effect of profitability and
leverage on aggressive tax. This study also aims to obtain empirical evidence of the
ability of Corporate Social Responsibility (CSR) disclosure to moderate the effect of
profitability and leverage on tax aggressiveness. The research was conducted on
agricultural and mining companies listed on the Indonesia Stock Exchange (BEI) for
the 2016-2018 period. The sample was determined by means of non probability
sampling with purposive sampling technique. The number of samples used in this
study amounted to 69 observation samples.
The data analysis technique used is Moderated Regression Analysis (MRA)
analysis. The results of this study indicate that profitability and leverage have a
positive and significant effect on tax aggressiveness.
The results show that CSR disclosure does not moderate the effect of
profitability on aggressive tax or the influence of leverage on aggressive tax. The
theoretical implication of this research is to prove agency theory and positive
accounting theory in explaining aggressive tax.
Keywords: Aggressive tax, profitability, leverage, corporate social responsibility

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 121 (0160)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 121 (0160)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar