Pengaruh Capital Intensity, Inventory Intensity Dan Corporate Social Responsibility Terhadap Agresivitas Pajak
Keywords:
Capital Intensity, Corporate Social Responsibility, Inventory Intensity, Tax AggressivenessAbstract
This study aims to determine the effect of Capital Intensity, Inventory Intensity and Corporate Social Responsibility on tax aggressiveness. This type of research is quantitative associative that uses secondary data. The data used in this study are financial reports and annual reports. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in (2016-2020). The sampling technique used Purposive Sampling so that the selected sample was 20 companies. This study uses descriptive statistical data analysis. The results of this study indicate that Capital Intensity, Inventory Intensity and Corporate Social Responsibility on tax aggressiveness. The results of Capital Intensity have a significant effect on tax aggressiveness, Inventory Intensity has no effect on Tax Aggressiveness and Corporate Social Responsibility has no effect on Tax Aggressiveness
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