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Pengaruh Corporate Social Responsibility, Capital Intensity,Kepemilikan Manajerial, Leverage Dan Manajemen Laba Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2018)

ABSTRACT
This study aims to examine the effect of Corporate Social Responsibility,
Capital Intensity, Managerial Ownership, Leverage and Profit Management on
Tax Aggressiveness. In the mining sector companies listed on the Indonesia Stock
Exchange in 2015-2018. Book Tax Gap (BTG) is used to measure tax
aggressiveness.The sample of this study is mining sector companies listed on the
Indonesia Stock Exchange in 2015-2018. The sample selection in this study was
purposive sampling, and the number of samples was 15 companies with four years
of observation. The data analysis method used in this study uses multiple liner
analysis with the help of the SSPS program.Based on the results of this study, a
partial regression test (t test) states that Corporate Social Responsibility (sig
0.091) which means it has no influence on tax aggressiveness, Capital Intensity
(0.014) which means it has an influence on tax aggressiveness, Managerial
Ownership (0.011) which meaning that it has an influence on tax aggressiveness,
Leverage (sig 0.006) which means it has an influence on tax aggressiveness and
Profit Management (sig 0.012) which means it has an influence on tax
aggressiveness.
Keywords : corporate social responsibility, capital intensity, Managerial
Ownership, Leverage, Earning Management and Aggressiveness

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0073)
02 03. 120 (0073)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0073)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0073)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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