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

PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

Median Wilestari (Universitas Islam As-Syafiiyah)
Diana Bilah (Universitas Islam As-Syafiiyah)

Article Info

Publish Date
20 Jul 2022

Abstract

This study aims to determine the effect of variable Leverage, Corporate Size and Corporate Social Responsibility against Tax Aggressiveness sector listed in BEI 2016-2020 period. Th population in this study is mining companies listed in BEI 2016-2020 period totaling 18 companies. The sampling technique used was purposive sampling. Technical analysis of the data used is the logistic regression analysis with the help of SPSS 25 for windows. The results showed that leverage had a negative effect on tax aggressiveness, Corporate Size had a positive effect on tax aggressiveness and Corporate social responsibility had a positive effect on tax aggressiveness.

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Journal Info
AKRUAL : Jurnal Akuntansi dan Keuangan`
Website

Abbrev

Akrual

Publisher

Universitas Islam As-Syafi'iyah

Subject

Economics, Econometrics & Finance

Description

An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the ...