Pengaruh Inventory Intensity, Capital Intensity, Dan Corporate Social Responsibility Terhadap Agresivitas Pajak

Vincentius Ria Kogha, Vivi Iswanti Nursyirwan

Abstract


This study aims to determine the effect of inventory intensity, capital intensity, and corporate social responsibility on tax aggressiveness in the consumer goods industry for the 2015-2019 period. The research methodology used is the Associative method. The population of this study are manufacturing companies in the Consumer Goods Industry sub-sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period, while the number of companies that are sampled are 10 companies. Data analysis method using Panel Data Regression. The results show that: Simultaneously Inventory Intensity, Capital Intensity and Corporate Social Responsibility (CSR) have an effect on Tax Aggressiveness in Consumer Goods Industrial Companies for the 2015-2019 Period, this can be proven from the probability value of 0.047087 <0.05. Partially, Inventory Intensity has no effect on tax aggressiveness in Consumer Goods Industrial Companies for the 2015-2019 period, this can be proven from the probability value of 0.8841 > 0.05. Partially, Capital Intensity has no effect on tax aggressiveness in Consumer Goods Industrial Companies for the 2015-2019 period, this can be proven from the probability value of 0.6689 > 0.05. Partially Corporate Social Responsibility (CSR) has an effect on Tax Aggressiveness in Consumer Goods Industrial Companies for the 2015-2019 Period, this can be proven from the probability value of 0.0075 <0.05.


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