The EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, CAPITAL INTENSITY, ROA AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS (Study on Companies Conducting Initial Public Offerings 2015 – 2017)

  • Fitriana Kurniati Faculty Economy and Business Tarumanagara University
  • Nuryasman MN Faculty Economy and Business Tarumanagara University
DOI: https://doi.org/10.23960/ijebe.v4i2.80
Keywords: Agresivitas Pajak, Corporate Social Responsibility, capital intensity, ROA , Intensitas Persediaan.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pengungkapan Corporate Social Responsibility, Capital Intensity, ROA , dan Intensitas Persediaan terhadap pajak agresivitas perusahaan. Penelitian ini menggunakan alat analisis SPSS 24 Populasi dalam penelitian ini berjumlah 68 perusahaan yang melakukan Initial Public Offering yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 40 perusahaan yang melakukan Initial Public Offering berdasarkan kriteria tertentu. Hasil penelitian menunjukkan bahwa Pengungkapan Corporate Social Responsibility, Capital Intensity, ROA dan Intensitas Persediaan berpengaruh signifikan terhadap agresivitas pajak perusahaan. Keterbaruan penelitian ini yaitu menggunakan Sampel perusahaan IPO.

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Published
2021-12-12
How to Cite
Kurniati, F., & MN, N. (2021). The EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, CAPITAL INTENSITY, ROA AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS (Study on Companies Conducting Initial Public Offerings 2015 – 2017). International Journal of Economics, Business, and Entrepreneurship, 4(2), 68-76. https://doi.org/10.23960/ijebe.v4i2.80
Issue
Vol 4 No 2 (2021): IJEBE July - December 2021
Section
Articles

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