CD Skripsi
Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dan Implikasinya Terhadap Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)
This study aims to determine the effect of liquidity and company size on tax aggressiveness and its implications on corporate social responsibility. The data used in this study is secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in period 2016-2018. Sampling research is obtained by using purposive sampling method and produce sample 22 companies in observation period for 3 years, so that data analyzed amounted to 66. Hypothesis testing is done using multiple linear regression tests and simple linear regression test.. The statistical test tool used is the software SPSS version 24. The test results show that likuidity have effect on tax aggressiveness with significance value 0,04 0,05.
Keywords: likuidity, company size, corporate social responsibility, tax aggressiveness.
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