Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA
AWALINA MAULIDAH, HIDAYATUL
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN PERSAINGAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN AWALINA MAULIDAH, HIDAYATUL; PRASTIWI, DEWI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Competition Intensity on Tax Aggressiveness. The sample used is manufacturing companies listed on the BEI in the 2014-2017 period. Based on the purposive sampling method, there are 29 companies that become the study sample. Multiple linear regression analysis with SPSS 23 program was used to analyze the data of this study. The results showed that CSR had no effect on tax aggressiveness. Capital intensity has a negative effect on tax aggressiveness, while competition intensity has a positive effect on tax aggressiveness. Keywords: CSR; Capital Intensity; Competition; Tax Agressiveness.
Co-Authors Dewi Prastiwi