Pengaruh Corporate Social Responsibility, Leverage, Inventory Intensity, dan Koneksi Politik Terhadap Agresivitas Pajak Pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia

Autor:	Didi Ahdiat, Akbar Maulana Pujangga, Destri Nur Hasanah, Dadan Ramdhani
Rok vydání:	2022
Předmět:	General Medicine
Zdroj:	STATERA: Jurnal Akuntansi dan Keuangan. 4:1-16
ISSN:	2656-9426 2656-9418 2015-2019
DOI:	10.33510/statera.2022.4.1.1-16
Popis:	This research aims to determine and examine the effect of corporate social responsibility, leverage, inventory intensity, and political connections on tax aggressiveness. The population in this study uses property and real estate companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples obtained is as many as 17 companies for 5 years. The total sample used after going through the purposive sampling technique was 85. The analytical method used was multiple regression analysis using SPSS Statistics 25 software in processing data starting from descriptive statistical tests to hypothesis testing. The results showed that the leverage did simultaneously influence tax aggressiveness. Meanwhile, corporate social responsibility, inventory intensity, and political connection has no effect on tax aggressiveness.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::d59a8b9b6cd85fd9878bf5862624062f https://doi.org/10.33510/statera.2022.4.1.1-16 Zobrazit plný text záznamu