PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013)
Abstract: The aim of this
study are to examine the effect of corporate social responsibility (CSR), size
of firm, profitability, leverage and capital intensity to tax aggresiveness.
The independent variables are used in this study are corporate sosial
responsibility disclosure, size of firm, profitability, leverage and capital
intensity. While the dependent in this study is tax aggresiveness tahe measured
using two kind of effective tax rates (ETR).
Population taken as the object of observation amounted 794 non-financial
companies listed in Indonesia Stock Exchange in the 2012-2013 period.
Determination of the sample was made by applying purposive sampling method and
obtaining a sample of 240 manufacturing companies based on certain criteria.
The result showed tat the CSR and leverage significant effect on the tax
aggresiveness. While size, profitability and capital intensity does not
significantly influence the tax aggresiveness.
Keywords: corporate social
responsibility, size, profitability, leverage, capotal intensity and tax
aggresivness
Penulis: Novia Bani Nugraha,
Wahyu Meiranto
Kode Jurnal: jpakuntansidd150695
