KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 9 No. 3 (2023): Kalbisiana

Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Ukuran Perusahaan, dan Capital Intensity terhadap Agresivitas Pajak

Julius Sirait (Institut Teknologi dan Bisnis Kalbis)
Mira Kartika Dewi Djunaedi (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
23 Oct 2023

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.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...