Jurnal Bisnis dan Ekonomi
Vol 28 No 1 (2021): Vol. 28 No. 1 EDISI MARET 2021

PERAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI DALAM MEMPREDIKSI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DI INDONESIA: KAJIAN TEORI LEGITIMASI

Achmad Badjuri (Unknown)
Jaeni Jaeni (Unknown)
Andi Kartika (Unknown)

Article Info

Publish Date
09 Jul 2021

Abstract

This study was conducted to examine the effect of profitability and company size with Corporate Social Responsibility as moderation, the object of research used by manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The number of samples selected was 179 observations determined using the purposive sampling method. The analysis technique used is Moderated Regression Analysis. The results of the analysis of this study stated that profitability and firm size had a significant negative effect on tax aggressiveness while for moderating variables Corporate Social Responsibility strengthened profitability and weakened company size towards tax aggressiveness

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Journal Info
Jurnal Bisnis dan Ekonomi
Website

Abbrev

fe3

Publisher

Universitas Stikubank

Subject

Economics, Econometrics & Finance

Description

Finance Management, International Finance, Corporate Finance, Investment, Financial Forecasting, Portfolio Optimization, Operation Management, Operation Research, Human Resources Management, Organizational Behavior, Change Management, Knowledge Management, Marketing Management, E – business, ...