PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PENGHASILAN WAJIB PAJAK BADAN
ABSTRACT: This study aims to
determine the effect of profitability and Corporate Social Responsibility
disclosure to Income Tax aggressiveness of the taxpayer. Income Tax
aggressiveness measurement in this study using Effective Tax Rates. Measurement
of profitability in this study using Return On Asset, the Corporate Social
Responsibility disclosure is measured by using Corporate Social Responsibility
Index. Number of observations of 51 samples obtained through non-probability
sampling method, ie purposive sampling. The analysis technique used is multiple
linear regression, whereas the method of data collection is done by
non-participant observation and documentation. The results showed that the
profitability and Corporate Social Responsibility disclosure effect significantly
on the Income Tax aggressiveness of the taxpayer.
Penulis: Putu Meita Prasista,
Ery Setiawan
Kode Jurnal: jpakuntansidd160090
