ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN (SIZE), LEVERAGE, INTENSITAS MODAL (CAPITAL INTENSITY), DAN RETURN ON ASSET (ROA) TERHADAP AGRESIVITAS PAJAK

OKTARIMA, NENSIE and Fuadah, Luk Luk and Yuniartie, Emylia (2020) ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN (SIZE), LEVERAGE, INTENSITAS MODAL (CAPITAL INTENSITY), DAN RETURN ON ASSET (ROA) TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of CSR disclosure, size, leverage, capital intensity, and ROA on tax aggressiveness of manufacturing companies listed in Indonesian Stock Exchange period 2016-2018. Type of this research is quantitative study with secondary data that collected by literature study and documentation techniques. The selected of 29 samples obtained by using purposive sampling method and total of 87 observations research were obtained. The analysis technique used is multiple regression. One of the independent variable CSR disclosure measured by GRI G-4.While dependent variable, tax aggressiveness proxied with ETR. The results of this research prove that CSR disclosure, leverage, and ROA has significant effect with negative direction. While size has significant effect with positive direction, but capital intensity has no significant effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	CSR, size, leverage, intensitas modal, ROA, agresivitas pajak
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 7825 not found.
Date Deposited:	04 Sep 2020 06:14
Last Modified:	04 Sep 2020 06:14
URI:	http://repository.unsri.ac.id/id/eprint/34518

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