Jurnal Sosial Ekonomi Bisnis
Vol 2 No 1 (2022): Maret 2022

Analisis Profitabilitas dan Leverage Terhadap Agresivitas Pajak : PengungkapanCSR sebagai Variabel moderasi

Ida Candra Dewi (Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
21 Mar 2022

Abstract

The study aims to test the effect of profitability and leverage on tax aggressiveness with CSR disclosure as a moderation variable. This study used samples obtained from manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020, using the purposive sampling method with a sample number of 39 companies with 147 annual financial statements. The method used in this study is multiple linear regression analysis to prove the effect of profitability and leverage on tax aggressiveness. Moderate Regression Analysis (MRA) test to prove the effect of CSR disclosure in moderating profitability and laverage on tax aggressiveness. The results of this study show that profitability has a positive effect on tax aggressiveness. Leverage has no effect on tax aggressiveness. CSR disclosure cannot moderate the positive relationship of profitability to tax aggressiveness. CSR disclosure cannot moderate the influence of leverage on tax aggressiveness. This research is an update of the research conducted by Sidik & Suhono, (2020) by adding CSR disclosure variables as moderation variables.

Copyrights © 2022






Journal Info

Abbrev

jseb

Publisher

Subject

Economics, Econometrics & Finance Engineering Environmental Science Social Sciences

Description

Jurnal Sosial Ekonomi Bisnis Berfokus Pada Bidang Manajemen Sumber Daya Manusia, Pemasaran, Keuangan, Operasional, Perbankan, Pasar Modal, Investasi, Stratejik, Akuntansi Manajemen Dan Biaya, Sistem Informasi Akuntansi, Isu-Isu Etika Dalam Akuntansi Dan Pelaporan Keuangan, Akuntansi Sektor Publik, ...