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INDONESIA
Akuisisi : Jurnal Akuntansi
Published by Universitas Muhammadiyah Metro
ISSN : 19786581     EISSN : 24772984     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
Arjuna Subject : -
Articles 21 Documents
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Search results for , issue "Vol 20, No 2 (2024)" : 21 Documents clear
Pengaruh Pengungkapan Corporate Social Responsibility dan Karakteristik Perusahaan terhadap Agresivitas Pajak Agustina, Belinda; Widiatmoko, Jacobus; Kentris Indarti, Maria Goreti
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2144

Abstract

This research aims to assess the consequences of corporate social responsibility disclosure, profitability, leverage, and company size on tax aggressiveness. The focus of the research is on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the 2019-2022 period. Sample selection was carried out using the purposive sampling method, resulting in 127 companies. The data analyzed comes from secondary data taken from financial reports and company annual reports. Data analysis includes descriptive approaches and multiple linear regression. The results of the research using CETR measurements, disclosure of corporate social responsibility and leverage have a positive impact. On the other hand, profitability and company size show a negative impact. The results of the research using the ETR measurement, disclosure of corporate social responsibility and profitability have a negative impact, leverage has a positive impact, and company size has no significant effect

Page 3 of 3 | Total Record : 21

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