Image of Pengaruh Beban Pajak Tangguhan, Capital Intensity, Leverage, Dan Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2021)
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Pengaruh Beban Pajak Tangguhan, Capital Intensity, Leverage, Dan Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2021)

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 deferred tax expense, capital intensity, leverage and corporate social responsibility 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 deferred tax expense variable has a significance level of 0,541 > 0,05, so H1 rejected means that deferred tax expense has no effect on tax agressiveness. The capital intensity variable has a significance level of 0,007 < 0,05, so H2 accepted means that capital intensity has a significant negative effect on tax aggressiveness. The leverage variable has a significance level of 0,000 < 0,05, so H3 accepted means that leverage has a significant positive effect on tax aggressiveness. The corporate social responsibility variable has a significance level of 0,000 < 0,05, so H4 accepted means that corporate social responsibility has a significant negative effect on tax aggressiveness.

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Perpustakaan Universitas Riau 2002135967
2002135967
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Informasi Detail
Judul Seri
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No. Panggil
2002135967
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002135967
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
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Pernyataan Tanggungjawab
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