Balance : Media Informasi Akuntansi dan Keuangan
Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan

PENGARUH CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING

Ady Purwanto (Universitas Palangka Raya)
Lamria Simamora (Universitas Palangka Raya)
Iwan Christian (Universitas Palangka Raya)

Article Info

Publish Date
07 Mar 2023

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

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Journal Info
Balance : Media Informasi Akuntansi dan Keuangan
Website

Abbrev

blnc

Publisher

Universitas Palangka Raya

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan Universitas Palangka Raya adalah jurnal ilmiah yang diterbitkan oleh Universitas Palangka Raya dan bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akuntansi. Jurnal ini terbit 2 kali dalam setahun pada ...