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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Al-Kharaj: Journal of Islamic Economic and Business Journal of Innovation Research and Knowledge Journal of International Conference Proceedings The Es Economics and Entrepreneurship The Es Accounting and Finance Eastasouth Journal of Impactive Community Services CARE: Jurnal Pengabdian Multi Disiplin Ekalaya : Jurnal Ekonomi Akuntansi GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Multidisciplinary Research
Muhammad Rinaldi
Universitas Mulawarman
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS Muhammad Rinaldi; Novita Weningtyas Respati; Fatimah Fatimah
SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i02.118

Abstract

This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.
Co-Authors Abdurrahman Maulana Yusuf Abdurrahman Maulana Yusuf Clara NM. Rotinsulu Eltie Christi Sandag Fida Oktafiani Jenni Veronika Br Ginting Melda Aulia Ramadhani Melda Aulia Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Novita Weningtyas Respati Rahmat Putra Ahmad Hasibuan Riata Dheasita Safira Sitti Rahma Sudirman Sitti Rahma Sudirman Vira Tandiawan Yana Ulfah