KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Aktivitas Tanggung Jawab Sosial Perusahaan, Kinerja Perusahaan dan Likuiditas Terhadap Agresivitas Pajak Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2019

Monika Sari Br Purba (Institut Teknologi dan Bisnis Kalbis)
Malik Maulana (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This study aims to examine the effect corporate social responsibility activities, corporate performance and liquidity on the tax aggressiveness of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2019.The sample selection method uses purposive samplingon companies listed on the IDX for the period 2013-2019.The analytical method used is multiple linear regression with the SPSS 21 program. The test results show that corporate social responsibility activities have a negative effect on corporate tax aggressiveness,corporate performance has a positive effect on tax aggressiveness, and liquidity has a positive 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 ...