CD Skripsi

Pengaruh Corporate Social Responsibility, Leverage, Inventory Intensity, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2021)

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Tax aggressiveness is explained by Karen Wendt (2021) in her book Green and Social Economy Finance as tax planning between legal tax avoidance and illegal tax evasion which focuses on reducing the tax burden paid on income. This research aims to research and empirically prove the influence of corporate social responsibility, leverage, inventory intensity and company size on tax aggressiveness. The population of this research is Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sample was determined using purposive sampling. Testing this hypothesis using multiple linear regression analysis was carried out with the help of the SPSS 25 program. The corporate social responsibility variable has a significance level of 0.000 < 0.05, so H1 accepted means that corporate social responsibility has a significant negative effect on tax aggressiveness. The leverage variable has a significance level of 0.000 < 0.05, so H1 accepted means that leverage has a significant positive effect on tax aggressiveness. The inventory intensity variable has a significance level of 0.037 0.05, so H1 rejected means that company size has a negative but not significant effect on tax aggressiveness.





Keyword: Corporate Social Responsibility, Leverage, Inventory Intensity and Company Size, Tax Aggressiveness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112883

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112883

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

Vina

Versi lain/terkait

Lampiran Berkas

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