LUKE, Luke and ZULAIKHA, Zulaikha (2016) ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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Abstract
This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Determination of sample was made by applying purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, return on asset (ROA) and size of firm have positive significant relationship to tax aggressiveness.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Tax aggressiveness, effective tax rate, corporate social responsibility, retrun on asset, inventory intensity, size of firm |
| Uncontrolled Keywords: | Tax aggressiveness, effective tax rate, corporate social responsibility, retrun on asset, inventory intensity, size of firm |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| ID Code: | 51077 |
| Deposited By: | INVALID USER |
| Deposited On: | 27 Dec 2016 09:47 |
| Last Modified: | 27 Dec 2016 09:47 |
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