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All Journal Jurnal Ekonomi Integra Balance : Media Informasi Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Perpajakan
Iwan Christian
Universitas Palangka Raya
Economics, Econometrics & Finance Social Sciences

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Journal : Balance : Media Informasi Akuntansi dan Keuangan

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PENGARUH CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING Ady Purwanto; Lamria Simamora; Iwan Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.012 KB) | DOI: 10.52300/blnc.v14i2.8568

Abstract

This study aims to analyze the effect of intensity capital on tax aggressiveness and to analyze the effect of capital intensity on tax aggressiveness which is moderated by corporate social responsibility (CSR). The research method used in this research is descriptive-quantitative research approach. The unit of analysis in this research is the mining sector companies listed on the Indonesia Stock Exchange (BEI), totaling 49 companies with non-probability sampling techniques and using purposive sampling method. The collected data were analyzed using SPSS 24. The results showed that intensity capital had no effect on corporate social responsibility (CSR) aggressiveness, weakening the relationship between capital intensity and aggressiveness
Co-Authors Ady Purwanto Agrifa Herauani Agus Kubertein Alexandra Hukom, Alexandra Fitria Husnatarina Golda Belladonna Umbing Harin Tiawon Jeli Susanto Joni Pambelum Lamria Simamora M. Ichsan Diarsyad Mutmainah Mutmainah Rapel Rapel Rosel Rosel Sri Yuni Sunaryo N Tuah Wiwin Zakiah