Pengaruh Corporate Social Responsibility, Leverage, Inventory Intensity, dan Koneksi Politik Terhadap Agresivitas Pajak Pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia

Dadan Ramdhani
Destri Nur Hasanah (Universitas Sultan Ageng Tirtayasa)
Akbar Maulana Pujangga (Universitas Pramita Indonesia)
Didi Ahdiat (Universitas Cendikia Abditama)

STATERA: Jurnal Akuntansi dan Keuangan
Vol 4 No 1 (2022)

This research aims to determine and examine the effect of corporate social responsibility, leverage, inventory intensity, and political connections on tax aggressiveness. The population in this study uses property and real estate companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples obtained is as many as 17 companies for 5 years. The total sample used after going through the purposive sampling technique was 85. The analytical method used was multiple regression analysis using SPSS Statistics 25 software in processing data starting from descriptive statistical tests to hypothesis testing. The results showed that the leverage did simultaneously influence tax aggressiveness. Meanwhile, corporate social responsibility, inventory intensity, and political connection has no effect on tax aggressiveness.