Fundamental Management Journal
Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL INTENSITY TO AGGRESSIVENESS A TAX ON MINING COMPANIES THAT: REGISTERED AT THE INDONESIAN STOCK EXCHANGE A PERIOD OF THE YEAR 2011 – 2015

Ambarita, Sulastri (Unknown)
Pakpahan, Johnson (Unknown)
Sidharta, Juaniva (Unknown)



Article Info

Publish Date
20 Jan 2018

Abstract

The purpose of this research to know whether there were influence corporate social responsibility (CSR) and capital intensity of tax aggressiveness company. Independent variable used in research is disclosure of corporate social responsibility and capital intensity, while dependent variable the research is aggressiveness tax. The data used funded by primary data company to a period of five years from 2011 up to 2015. The methodology used writer is the kind of research causal, to know relations independent variable and dependent variable. The hypothesis used is H0 :βi = 0 (no influence between CSR and capital intensity to aggressiveness taxes). HA : βi ≠ 0 (Is influence between CSR and capital intensity to aggressiveness taxes). Significant level of used 0.05 if the value of the significance of smaller than 5 percent free Independent variable significant on dependent variables. This research result indicates that CSR and capital intensity simultaneously not affect significantly to aggressiveness tax .Keywords: CSR, capital intensity, aggressiveness tax.

Copyrights © 2017






Journal Info

Abbrev

jm

Publisher

Subject

Decision Sciences, Operations Research & Management

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 ...