fundamental management journal
Vol. 6 No. 1 (2021): 2540-9220 (online) Volume:6 No.1 April 2021

THE INFLUENCE OF SALES GROWTH, CAPITAL INTENSITY, AND CORPORATE SOCIAL RESPONSIBILITY TO TAX AGGRESSIVENESS CASE STUDIES OF MANUFACTURING COMPANIES REGISTERED ON THE IDX 2014-2018

Ambarjati, Laurensia Hanny (Unknown)
Siswoadmojo, Sistomo (Unknown)
Regina, Desideria (Unknown)

Article Info

Publish Date
21 Apr 2021

Abstract

The purpose of this research is to see whether there is an influence between sales growth, capital intensity, and corporate social responsibility on tax aggressiveness in manufacturing companies listed on the IDX in 2014-2018. This study uses a quantitative approach, and usesmultiple regression analysis to test sales growth, capital intensity, and corporate social responsibility towards tax aggressiveness. From the results of statistical tests, it is found that sales growth and capital intensity have no partial or significant effect on tax aggressiveness, while corporate social responsibility has a partial and significant effect on tax aggressiveness.Keywords: Sales Growth, Capital Intensity, tax aggressiveness

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Journal Info
fundamental management journal
Website

Abbrev

jm

Publisher

Universitas Kristen Indonesia

Subject

Social Sciences

Description

The Fundamental Management Journal provides a valuable outlet for basic research on management and economic-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial ...