PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN INTENSITAS PERSAINGAN TERHADAP AGRESIVITAS PAJAK
DOI:
https://doi.org/10.62237/jna.v1i3.164Keywords:
Tax Aggressiveness, Corporate Social Responsibility, Capital Intensity, Competition IntensityAbstract
This research aims to provide empirical evidence of the influence of Corporate Social Responsibility, Capital Intensity, and Competition Intensity on Tax Aggressiveness for manufacturing companies listed on the BEI in 2018-2022. This research applies quantitative research methodology with secondary data as the data type. Purposive sampling was applied by researchers to be able to select samples for this study. The total data obtained was 40 data. The data analysis technique uses multiple linear regression analysis. Data processing using e-views 12. The results of this research show that Corporate Social Responsibility, Capital Intensity, and Competition Intensity simultaneously influence Tax Aggressiveness. The partial research results show that Capital Intensity and Competition Intensity have an effect on Tax Aggressiveness, while partial Corporate Social Responsibility has no effect on Tax Aggressiveness.
Downloads
References
Hidayatul, M. A., & Prastiwi, D. (2019). Pengaruh Corporate Social Responsibility, Intensitas Modal, Dan Persaingan Terhadap Agresivitas Pajak Perusahaan. Akunesa Vol 8 No.1
Margie, A. L., & Habibah. (2021). Pengaruh Likuiditas, Leverage, Struktur Kepemilikan Dan Profitabilitas Terhadapagresivitas Pajak. Scientific Journal Of Reflection: Economic, Accounting, Management and Business Vol 4 No.1
Migang, S., & Dina, W. R. (2020). Pengaruh Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2018). Jurnal GeoEkonomi Vol 11 No.1
Prasista, P. M., & Setiawan, E. (2016a). Pengaruh Profitabilitas dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan. Akuntansi Universitas Udayana Vol 17 No.3.
Prasista, P. M., & Setiawan, E. (2016b). Pengaruh Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana No.17 No.3
Proconsult.id. (2023, December 22). Kasus Penghindaran Pajak Perusahaan di Indonesia. Proconsult.Id. https://proconsult.id/kasus-penghindaraan-pajak/
Rahmawati, D. (2022). Pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, Dan Voluntary Disclosure Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Indeks Kompas 100 di Bursa Efek Indonesia Tahun 2016-2020). Skripsi Fakultas Ekonomi dan Bisnis Universitas Pamulang.
Rinaldi et al. (2020). Pengaruh Corporate Social Responsibility, Political Connection. In Capital Intensity Dan Inventory Intensity Terhadap Tax Aggressiveness. Jurnal Sistem Informasi, Manajemen dan Akuntansi Vol 18 No.2
Silalahi, R. (2021). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Selama Periode 2016-2019). Diponegoro Journal Of Accounting Vol 10 No.4
Wijaya, D., & Saebani, A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Jurnal Widyakala No. 6 No.1
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Trian Wulandari, Evita Vibriana Wulandari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
