ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014)

Autor:	Luke Luke, Zulaikha Zulaikha
Jazyk:	English<br />Indonesian
Rok vydání:	2016
Předmět:	tax aggressiveness effective tax rates firm size corporate social responsibility Accounting. Bookkeeping HF5601-5689
Zdroj:	Jurnal Akuntansi dan Auditing, Vol 13, Iss 1, Pp 80-96 (2016)
Druh dokumentu:	article
ISSN:	1412-6699 2549-7650
DOI:	10.14710/jaa.v13i1.13875
Popis:	This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, return on asset (ROA) and size of firm have positive significant relationship to tax aggressiveness.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/fa4076f8d8344eb7899c511a5a80d909 Zobrazit plný text záznamu View record in DOAJ