Pengaruh Profitabilitas, Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan Terhadap Agresivitas Pajak

نویسندگان

چکیده

Agresivitas pajak adalah suatu tindakan untuk mengurangi pendapatan kena melalui perencanaan secara legal dan ilegal. Penelitian ini bertujuan menganalisis pengaruh Profitabilitas, Corporate Social Responbility, Capital Intensity, Ukuran Perusahaan terhadap Pajak. Dalam penelitian pengukuran agresivitas menggunkan Effectife Tax Rate (ETR). Populasi ialah perusahaan manufaktur sub sektor makanan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Jumlah sampel sebanyak 66 dalam lima tahun menggunakan metode purposive sampling. Data dianalisis analisis linear berganda dengan aplikasi SPSS versi 25. Hasil menunjukan Responsibility, Intensity tidak berpengaruh pajak. sedangkan

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ژورنال

عنوان ژورنال: Jurnal Maneksi

سال: 2021

ISSN: ['2302-9560', '2597-4599']

DOI: https://doi.org/10.31959/jm.v10i1.635