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Skripsi

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INVENTORY INTENSITY DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021).

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This study aims to analyze the Effect of Corporate Social Responsibility, Inventory Intensity and Capital Intensity on Tax Aggressiveness with Audit Quality as a Moderation Variable in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The determination of samples in this study used purposive sampling techniques, where there were 26 companies that met the criteria, so that 130 samples were obtained in this study. The analysis technique of this study uses quantitative methods with SPSS software version 25. The results showed that CSR has a negative impact on tax aggressiveness, inventory intensity and capital intensity does not affect tax aggressiveness. The results of this study also show that audit quality weakens the relationship between CSR and tax aggressiveness but strengthens the relationship between inventory intensity and tax aggressiveness and cannot moderate the relationship between capital intensity and tax aggressiveness. Keywords: Corporate Social Responsibility, Inventory Intensity, Capital Intensity, Tax Aggressiveness and Audit Quality

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Inventory Code Barcode Call Number Location Status
2207005049T84031T840312022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T840312022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 71 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.46 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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