JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang

Pengaruh Likuiditas dan Profitabilitas terhadap Agresivitas Pajak dengan CSR sebagai Variabel Intervening

NOVITA ADIYANI (UNIVERSITAS PAMULANG)
RANANDA SEPTANTA (UNIVERSITAS PAMULANG)



Article Info

Publish Date
04 Dec 2017

Abstract

The purpose of this study is to know and provide empirical evidence of the influence of liquidity, profitability, and corporate social responsibility to the tax aggressiveness of property and real estate firms listed on the Stock Exchange, and to know and provide empirical evidence of the influence of liquidity and profitability to corporate social responsibility on listed property and real estate firms On BEI. The research method used by writer is quantitative approach. The sampling technique uses the purposive sampling. Data collection methods used are literature study and documentation study. Data processing using SPSS program version22. The result of the research shows that liquidity does not partially effect on tax aggressiveness, profitability partially influence on tax aggressiveness, liquidity and profitability influence simultaneously to tax aggressiveness, liquidity and profitability do not influence partially to corporate social responsibility, and Corporate social responsibility have no effect Partially to tax aggressivenes.

Copyrights © 2017






Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate ...