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ANALISIS PENGARUH LIKUIDITAS, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2022)

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This research aims to test and analyze the influence of liquidity, corporate social responsibility (CSR), and company size on tax aggressiveness. The population in this study are companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) or the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling. The number of research samples was 32 companies for 5 consecutive years, so the total observation sample was 160 samples. The analytical method used is multiple linear regression analysis using SPSS 26 software. The results of this research show that liquidity and corporate social responsibility (CSR) have an effect on tax aggressiveness, but the company size variable does not have a significant effect on tax aggressiveness.

Availability
Inventory Code Barcode Call Number Location Status
2407002843T144344T1443442024Central Library (Referensi)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1443442024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya.,
Collation
xviii, 68 hlm.; ilus.; tab.; 28cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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