Agustina, Agustina (2021) ANALISIS PENINGKATAN AGRESIVITAS PAJAK MELALUI CSR, INTENSITAS ASET TETAP DAN FIRM SIZE. Jurnal ISOQUANT : Jurnal Ekonomi, Manajemen & Akuntansi. ISSN 2598-7496 (Submitted)
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Abstract
This study aims to obtain empirical evidence regarding the effect of CSR, asset intensity, and firm size on tax aggressiveness. The dependent variable in this study was measured using a proxy for effective tax rate (ETR). The research method uses multiple regression analysis. The population in this study is mining sector companies listed on the Indonesia Stock Exchange in 2017-2019. The results showed that the CSR variable had a negative effect on tax aggressiveness. This shows that the higher the CSR, the lower the aggressiveness. Fixed asset intensity variable has a negative effect on tax aggressiveness. This shows that the higher the intensity of fixed assets, the lower the tax aggressiveness and the firm size variable shows a positive influence on tax aggressiveness. This shows that the higher the firm size, the higher the tax aggressiveness.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | CSR, Fixed Asset Intensity, Firm Size, Tax Aggressiveness |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Department of Accounting |
| Depositing User: | Library Umpo |
| Date Deposited: | 27 Jun 2022 07:55 |
| Last Modified: | 27 Jun 2022 07:55 |
| URI: | http://eprints.umpo.ac.id/id/eprint/9126 |
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