Image of Pengaruh Leverage, Capital Intensity, Inventory Intensity, Dan Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia yang Terdaftar di BEI Tahun 2020-2022)
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Pengaruh Leverage, Capital Intensity, Inventory Intensity, Dan Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia yang Terdaftar di BEI Tahun 2020-2022)

This research aims to empirically test the influence of Leverage, Capital Intensity, Inventory Intensity, and Corporate Social Responsibility on Tax Aggressiveness (Empirical Study of Manufacturing Companies in the Basic Industry & Chemical Sector Listed on the BEI in 2020-2022). The population in this study includes all sector companies listed on the Indonesia Stock Exchange for 2020-2022, namely 92 companies. The sample in this research was 33 companies which were studied for 3 years, resulting in a total sample of 99 samples. Sampling in this study used a purposive sampling method, while the data processing method in this study was multiple linear regression analysis using SPSS version 25 software for data processing applications. The results of this research show that the Leverage variable has a significance level of 0.000 < 0.05, Capital Intensity has a significance level of 0.002 < 0.05, Inventory Intensity has a significance level of 0.000 < 0.05, and Corporate Social Responsibility has a significance level of 0.782 > 0.05. This means that the variables Leverage, Capital Intensity, and Inventory Intensity influence Tax Aggressiveness. Meanwhile, the Corporate Social Responsibility variable has no effect on Tax Aggressiveness.

Keywords: Tax Aggressiveness, Leverage, Capital Intensity, Inventory Intensity, Corporate Social Responsibility

Ketersediaan
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Perpustakaan Universitas Riau 2002110086
2002110086
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002110086
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002110086
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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