ANALISIS PENGARUH LIKUIDITAS, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2022)

PUTRI, WINDA HUSNA and Ermadiani, Ermadiani (2024) ANALISIS PENGARUH LIKUIDITAS, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to test and analyze the influence of liquidity, corporate social responsibility (CSR), and company size on tax aggressiveness. The population in this study are companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) or the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling. The number of research samples was 32 companies for 5 consecutive years, so the total observation sample was 160 samples. The analytical method used is multiple linear regression analysis using SPSS 26 software. The results of this research show that liquidity and corporate social responsibility (CSR) have an effect on tax aggressiveness, but the company size variable does not have a significant effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Likuiditas, Corporate Social Responsibility (CSR), Ukuran Perusahaan, Agresivitas Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Winda Husna Putri
Date Deposited:	17 May 2024 08:21
Last Modified:	17 May 2024 08:21
URI:	http://repository.unsri.ac.id/id/eprint/144344

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