PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI Selama Periode 2012-2013)

NUGRAHA, Novia Bani and MEIRANTO, Wahyu (2015) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI Selama Periode 2012-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:corporate social responsibility, size, profitability, leverage, capotal intensity and tax aggresivness
Uncontrolled Keywords:corporate social responsibility, size, profitability, leverage, capotal intensity and tax aggresivness
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:47179
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 Dec 2015 08:37
Last Modified:23 Dec 2015 08:37

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