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All Journal Jurnal Akuntansi Multiparadigma Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Akuntansi JAF- Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Orientasi Bisnis dan Entrepreneurship International Journal of Environmental, Sustainability, and Social Science JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Prosiding Konferensi Nasional PKM-CSR Indonesian Journal of Economics and Management Husnayain Business Review Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Dini Wahjoe Hapsari
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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ANALISIS DETERMINAN AGRESIVITAS PAJAK: LEVERAGE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN (Studi pada Emiten di Kompas100 Periode 2015-2017) Fiarniah, Dini; Hapsari, Dini Wahjoe; Aminah, Wiwin
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to analyze the factors that can affect tax aggressiveness. In this study, leverage variables, disclosure of corporate social responsibility, and company size were used. This study intends to determine the effect of leverage, disclosure of corporate social responsibility, and company size on tax aggressiveness simultaneously and partially. This research is a study using quantitative research methods with the purpose of descriptive-causative nature. The unit of analysis that is the focus of this research is the company that is consistently registered in Kompas100 for the period 2015-2017 with a purposive sampling technique. This study uses 36 research samples for three years of research and uses panel data regression analysis with EViews 9. The results of the study show that leverage, disclosure of corporate social responsibility, and company size have an effect on simultaneous tax aggressiveness. Partially, the leverage variable and disclosure of corporate social responsibility affect the aggressiveness of the tax, while the size of the company does not affect tax aggressiveness.
Co-Authors AGUSTIN, Febri Diany Agustya, Fanisa Putri Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Amirah, Putri Rahayu Anggaresti, Kinanthi Sekar Annisa Nurbaiti Ardan Gani Asalam BALDA, Safira Damayanti, Nensi Dea Khusnul Khotimah Deannes Isynuwardhana Dewa P. K Mahardika Dhita Aira Juniantika Dudi Pratomo Dwi Fitrizal Salim Eka Aprillian Elly Suryani Faqih, Muhammad Iqbal Maulana Farida Titik Kristanti Feyzar Alif Akbar Fiarniah, Dini FIRMANSYAH, Irvan Wahyu Fithri, Nurul HARDIYANTI, Nadia Pramanik Haryanto Haryanto Hasibuan, Zahara Aulia Hibatulah, Rizky Pratama Irna Liani Putri Anjanni Juniantika, Dhita Aira Kartika Khairunisa Kesuma, Raegina Maria Deiva Khairani Ratnasari Siregar Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khansa, Dhiva Mutiara Krishna Kusumahadi Kurnia K Larasati, Nabila Larasati1, Nabila Margawati, Titania Pryti Maryaningsih, Rina Putri Meiska Lianty Melinda, Rayi Hana Mumtaz Jiddan Muna Norkhairunnisak Ustadi Nabila Roma Norris Napitupulu, Theovany Novita, Fahra Novy Fajriati Nurul Fithri NURUL HIDAYAH Putu Wahyudi Sinduarta Ramadhan, Muhammad Fadhil Syafiq Renaldy Febiana Rika A Susanti Rinda Dwi Utami ROSA, Abigail Ratna Rosydah, Leila Hasnah Roy Budiharjo Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Ruri Octari Dinata Sadewi, Shabrina Soma, Mukti Sri Rahayu Suhal Kusairi Suyanto, AMA Trihapsari, Siti Nurazizah Vennika Qashash Wahyu Eka Kiswardani Wiwin Aminah Yasmin, Najlaa Nabilah Yazid, Hanif Yeni Jelita Jelita Yudhantara, Ghifari Zahraisha, Nadia Zuhra , Siti Maryam Zuhra, Siti Maryam