Pengaruh Corporate Social Responsibility, Capital Intensity Dan Risk Management Terhadap Agresivitas Pajak

TIA LESTARI, NOFRYANTI NOFRYANTI

Abstract


Abstract

            This study aims to test and obtain empirical evidence of the effect of corporate social responsibility, capital intensity and risk management on tax aggressiveness. Sampling using purposive sampling method obtained a sample of 13 companies with 65 data. The population in this study are manufacturing companies in the consumer goods industry sector in IDX for the 2016–2020 finacial year. The regression method of this study is multiple liner regression. The regression results show that there is not significant association between corporate social responsibility, risk management and corporate tax aggressiveness. This means that the size of CSR disclosure and the existence of a risk management committee in the company have no effect on the level of tax aggressiveness in manufacturing companies in the consumer goods industry sector. And the regression results show that there is significant association between capital intensity and corporate tax aggressiveness. This means that the size of the intensity of fixed assets in the company have effect on the level of tax aggressiveness in manufacturing companies in the consumer goods industry sector.


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