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All Journal Accounting Analysis Journal Jurnal EMT KITA Akrab Juara : Jurnal Ilmu-ilmu Sosial JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Bussman Journal : Indonesian Journal of Business and Management Mudabbir: Journal Research and Education Studies Journal of Business Studies and Management Review West Science Interdisciplinary Studies TOFEDU: The Future of Education Journal West Science Interdisciplinary Studies Jurnal Indonesia : Manajemen Informatika dan Komunikasi
Rahayu, Silvia
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : Accounting Analysis Journal

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The Effect of CSR Disclosure, Firm Size, Capital Intensity, and Inventory Intensity on Tax Aggressiveness Rahayu, Silvia; Suryarini, Trisni
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51446

Abstract

The purpose of this study was to analyze the effect of CSR disclosure, firm size, capital intensity, and inventory intensity on tax aggressiveness. This study uses a population of 63 companies in the basic and chemical industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2018. The sampling technique in this study was the purposive sampling method, resulting in a final sample of 29 companies with 89 units of analysis after deducting 27 outlier data. This research uses descriptive statistical analysis method and inferential statistical analysis, namely multiple regression analysis. The results showed that partially CSR disclosure has a positive and significant effect on tax aggressiveness. Meanwhile, firm size, capital intensity, and inventory intensity do not affect tax aggressiveness. Simultaneously, all dependent variables affect tax aggressiveness. It can be concluded that CSR disclosure can determine the level of tax aggressiveness by the company. This means that the higher the CSR disclosure made by the company, the higher the level of tax aggressiveness carried out by the company. Keywords: CSR Disclosure; Firm Size; Capital Intensity; Inventory Intensity; Tax Aggressiveness
Co-Authors Afdhal Chatra Perdana Aulia, Teuku Dewi Ernita Dorris Yadewani Dyah Ayu Suryaningrum Firmanda, Raju Harahap, Erni Febrina Hayuni Putri, Osi Judijanto, Loso Machzumy, Machzumy Melandamayanti, Melandamayanti Pohan, Selamat Putra, Trimardi Jaya Putri, Osi Hayuni Susi Evanita Trisni Suryarini