The Role of Corporate Social Responsibility as a Moderator on the Effect of Profitability and Company Size on Tax Aggressiveness

Rr. Tjahjaning, Poerwati and Maryono, Maryono and Nur, Aini The Role of Corporate Social Responsibility as a Moderator on the Effect of Profitability and Company Size on Tax Aggressiveness. In: ICOBAME.

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Abstract

This study was conducted to analyze the effect of profitability and company size on tax aggressiveness with Corporate Social Responsibility as a moderating variable. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange in 2014-2017 with a sample proposive sampling method, obtained data from 179 companies. The data analysis technique used Moderated Regression Analysis (MRA). The results of this study indicate that profitability and company size have a significant negative effect on tax aggressiveness, while Corporate Social Responsibility is able to strengthen profitability and weaken company size against tax aggressiveness.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	29 Aug 2022 03:49
Last Modified:	29 Aug 2022 03:49
URI:	https://eprints.unisbank.ac.id/id/eprint/8631

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