PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INVENTORY INTENSITY DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

TRISNA, EVA and Mukhtaruddin, Mukhtaruddin and Safitri, Rika Henda (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INVENTORY INTENSITY DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the Effect of Corporate Social Responsibility, Inventory Intensity and Capital Intensity on Tax Aggressiveness with Audit Quality as a Moderation Variable in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The determination of samples in this study used purposive sampling techniques, where there were 26 companies that met the criteria, so that 130 samples were obtained in this study. The analysis technique of this study uses quantitative methods with SPSS software version 25. The results showed that CSR has a negative impact on tax aggressiveness, inventory intensity and capital intensity does not affect tax aggressiveness. The results of this study also show that audit quality weakens the relationship between CSR and tax aggressiveness but strengthens the relationship between inventory intensity and tax aggressiveness and cannot moderate the relationship between capital intensity and tax aggressiveness. Keywords: Corporate Social Responsibility, Inventory Intensity, Capital Intensity, Tax Aggressiveness and Audit Quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Social Responsibility, Inventory Intensity, Capital Intensity, Agresivitas Pajak dan Kualitas Audit.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Eva Trisna
Date Deposited:	19 Dec 2022 07:04
Last Modified:	19 Dec 2022 07:04
URI:	http://repository.unsri.ac.id/id/eprint/84031

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