Binus Business Review
Vol. 9 No. 1 (2018): Binus Business Review

The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

Riza Aulia Fitri (Institut Teknologi dan Bisnis Kalbis)
Agus Munandar (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
31 Mar 2018

Abstract

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

Copyrights © 2018




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Journal Info
Binus Business Review
Website

Abbrev

BBR

Publisher

Universitas Bina Nusantara

Subject

Economics, Econometrics & Finance

Description

Binus Business Review is an international journal published in March, July, and November hosted by the Research and Technology Transfer Office (LPPM) of Universitas Bina Nusantara. The journal contents are managed by the Binus Business School, Faculty of Economics and Communications, and Forum ...