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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Julius Sirait
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Ukuran Perusahaan, dan Capital Intensity terhadap Agresivitas Pajak Julius Sirait; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 3 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i3.593

Abstract

The research aims to the effect of corporate social responsibility, profitability, firm size, and capital intensity on tax aggressiveness.The research method is quzntitative research. The data used were obtained from the financial statements on the Indonesia Stock Exchange during the research period. The population of this research are mining sector companies listed on the Indonesia Stock Exchange for period 2017-2020, which amounted to 48 companies. The sample in this research were 28 companies obtained using purposive sampling. The data analysis technique used is descriptive analysis. The result of this research showed that corporate social reasponsibility (CSR) has a negative and not significant effect on tax aggressiveness. Profitability (ROA) has a negative and not significant effect on tax aggressiveness. Firm size (SIZE) has a negative and not significant effect on tax aggressiveness. Capital intensity (CAPN) has a negative and not significant effect on tax aggressiveness.
Co-Authors Mira Kartika Dewi Djunaedi