Skripsi

ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN (SIZE), LEVERAGE, INTENSITAS MODAL (CAPITAL INTENSITY), DAN RETURN ON ASSET (ROA) TERHADAP AGRESIVITAS PAJAK

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Penilaian

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This research aims to determine the effect of CSR disclosure, size, leverage, capital intensity, and ROA on tax aggressiveness of manufacturing companies listed in Indonesian Stock Exchange period 2016-2018. Type of this research is quantitative study with secondary data that collected by literature study and documentation techniques. The selected of 29 samples obtained by using purposive sampling method and total of 87 observations research were obtained. The analysis technique used is multiple regression. One of the independent variable CSR disclosure measured by GRI G-4.While dependent variable, tax aggressiveness proxied with ETR. The results of this research prove that CSR disclosure, leverage, and ROA has significant effect with negative direction. While size has significant effect with positive direction, but capital intensity has no significant effect on tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2007000279	T34518	T345182020	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T345182020

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2020

Collation

xviii, 88 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.408 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Manajemen Pertanggungjawaban Sosial
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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