Image of Pengaruh Corporate Social Responsibil Ity(Crs) , Profitabilitas, Ukuran Perusahaan,Leverage,Capital Intensity, Dan Inventory I NtensityTerhadap Agresiv Itas Pajak(S Tudi Empir Is Pada Perusahaan Manfaktur YangTerdaf T Ar D I Bursa Efek Indonesia Tahun 2014-2016)
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Pengaruh Corporate Social Responsibil Ity(Crs) , Profitabilitas, Ukuran Perusahaan,Leverage,Capital Intensity, Dan Inventory I NtensityTerhadap Agresiv Itas Pajak(S Tudi Empir Is Pada Perusahaan Manfaktur YangTerdaf T Ar D I Bursa Efek Indonesia Tahun 2014-2016)

This study aims to examine the effect of corporate social responsibility, profitability, firm size, leverage, capital intensity and inventory intensity to the aggressiveness of the manufacturing companies listed on the Indonesia Stock Exchange. The data type is secondary in the form of the company's annual report. While the population in this study are all manufacturing companies listed on the Indonesia Stock Exchange during 2014-2016. The method of analysis used is multiple regression analysis. The results of this study show that corporate social responsibility positively affects tax aggressiveness with significant value of 0.009, profitability has a negative effect on tax aggressiveness with a significant value of 0.000, firm size does not affect the aggressiveness of the tax with a significant value of 0.060, leverage positively affect the aggressiveness of tax with significant value 0.004, capital intensity does not affect the aggressiveness of the tax with a significant value of 0.265, inventory intensity positively affect the aggressiveness of taxes with a significant value of 0.046. Coefficient of determination in this research 0,278 show that 27,8% variation happened in tax aggressiveness influenced by corporate social responsibility, profitability, firm size, leverage, capital intensity, and inventory intensity and the rest 72,2% influenced by other variable not included in this research. Keywords: Corporate Social Responsibility, Profitability, Size Of Firm, Leverage, Capital Intensity, Inventory Intensity and Tax Aggressivness

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0268)
02 03. 118 (0268)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0268)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0268)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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