Pengaruh Leverage, Capital Intensity, dan Corporate Social Responsibility terhadap agresivitas pajak

نویسندگان

چکیده

Tax aggressiveness is the company's effort to reduce tax burden. The decrease in due differences opinion between company and government. Corporate can be caused by leverage, capital intensity, corporate social responsibility. This study aims determine effect of responsibility on aggressiveness. research was conducted mining companies listed Indonesia Stock Exchange (IDX). There are 19 as sample with a total 57 data. analytical technique used this multiple linear regression analysis. results showed that leverage did not affect aggressiveness, use debt commitment creditors. Capital intensity has significant because consider costs benefits investing fixed assets. also goal improve impact activities accompanied reduction amount taxes. Related further research, it increase period expand selection ISO 26000 proxy for

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ژورنال

عنوان ژورنال: Jurnal ekonomi modernisasi

سال: 2022

ISSN: ['0216-373X', '2502-4078']

DOI: https://doi.org/10.21067/jem.v18i1.6260