Nabila, Alvinia and , Drs. Muhammad Abdul Aris, M.Si (2021) Pengaruh Corporate Social Responsibility, Profitabilitas, Capital Intensity, Ukuran Perusahaan, dan Financial Distress Terhadap Agresivitas Pajak(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to find empirical evidence of the effect of corporate social responsibility, profitability, capital intensity, company size, and financial distress on tax aggressiveness. The population in the study is manufacturing companies listed on the IDX in 2017-2019. The measurement of tax aggressiveness uses the effective tax ratio. Sampling was carried out using purposive sampling method so that 177 samples were obtained, 21 outlier data and resulted in 156 company observations. Data analysis was performed using multiple regression analysis methods. The results of this study indicate that the variable corporate social responsibility, profitability, firm size, financial distress has an effect on tax aggressiveness and the variable capital intensity has no effect on tax aggressiveness.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Corporate Social Responsibility, Profitability, Capital Intensity, Size Companies, Financial Distress, Tax Aggressiveness |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ALVINIA NABILA |
| Date Deposited: | 03 May 2021 03:03 |
| Last Modified: | 03 May 2021 03:08 |
| URI: | http://eprints.ums.ac.id/id/eprint/90757 |
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