Andi, Kartika PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. Publikasi Ilmiah.
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Abstract
The aggressiveness of the tax is an action to reduce taxable income through planning legally and illegally. This study aims to analyze the influence of Profitability, Corporate Social Responsibility, Capital Intensity, Size of the company against the Aggressiveness of teh Tax. In the research this measurement of the aggressiveness of the tax using Effectife Tax Rate (ETR). The populatioan of the reserach is company’s manufacturing sub-sektor of the food and drink which are listed in Indonesia stock Exchange the period 2015-2019. A totalsample of 66 companies in the period of five years using perposive sampling method. Data of the resarch were analyzed using the method analysis of linear multiple regression with SPSS version 25. The test results showed a variable Profitability, Corporate Social Responbility, Capital Intensity no effect on teh aggresiveness of the tax. While the variable Size of the company significant positive effect on the aggressiveness of the tax.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 05 Jul 2021 04:47 |
| Last Modified: | 05 Jul 2021 04:47 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7916 |
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