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Ida Ayu Agung Wahyuning Candra Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH AGRESIVITAS PAJAK PADA CORPORATE SOCIAL RESPONSIBILITY DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI Ida Ayu Agung Wahyuning Candra Dewi; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 19 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The company usually do the tax aggressiveness for minimizing the tax payment of the company. The company that do tax aggressiveness will tend to do corporate social responsibility (CSR) disclosure is greater  that aims to  gain legitimacy of the society. The research has a purpose to know the effect of tax aggressiveness on CSR with liquidity as the moderating variable. The total of the samples is  81 observation are determined based on non-probability sampling method with purposive sampling technique. Moderated Regression Analysis (MRA) is an analytical technique that used in this research. The result founded that tax aggressiveness take effect on CSR, and the liquidity can not moderating  the effect of tax aggressiveness on CSR.
Co-Authors Ni Gusti Putu Wirawati