Duha, Putri Yani (2023) Pengaruh Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia (bei) Tahun 2019-2022. Other thesis, Universitas Islam Riau.

Text 195310273.pdf - Submitted Version Restricted to Registered users only Download (4MB) | Request a copy

Abstract

This research aims to determine the influence of corporate social responsibility and company size partially and simultaneously towards tax aggressiveness. Corporate social responsibility and company size used as an independent variable. Tax aggressiveness uses a proxy Cash Effective Tax Rate (CETR) as the dependent variable. Population in This research covers all manufacturing companies in various industrial sub-sectors listed on the Indonesian Stock Exchange in 2019-2022. The sample numbered 40 consisting of 10 companies multiplied by 4 years of research. Selection method The sample is purposive sampling. The analytical method used for testing the hypothesis is by using multiple linear regression analysis. Based on the results of the tests that have been carried out, it shows that The company size variable has a significant negative effect on aggressiveness tax. The corporate social responsibility variable has no significant effect significant to aggressiveness. Simultaneously corporate social variables responsibility and company size have a significant effect on aggressiveness tax.

Actions (login required)

View Item