Academic Journal
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI
| العنوان: | PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI |
|---|---|
| المؤلفون: | Mawardiana, Doni, Nurfatimah, Siti Nuke, Suhendar, Dadang |
| المصدر: | Jurnal Ekonomi, Akuntansi dan Manajemen; Vol 3, No 1 (2023): Jurnal Ekonomi Akuntansi dan Manajemen; 578-598 ; Jurnal Ekonomi, Akuntansi & Manajemen; Vol 3, No 1 (2023): Jurnal Ekonomi Akuntansi dan Manajemen; 578-598 ; 1858-0394 |
| بيانات النشر: | Jurnal Ekonomi, Akuntansi dan Manajemen Jurnal Ekonomi, Akuntansi & Manajemen |
| سنة النشر: | 2023 |
| المجموعة: | UNIKU Journals (Portal Jurnal Universitas Kunigan) / University of Kuningan |
| الوصف: | This research aims to examine the influence of leverage and firm size on tax aggressiveness, with Corporate Social Responsibility (CSR) as a moderating variable. The research method used a quantitative verificative approach. The research object was mining sector companies listed on the Indonesia Stock Exchange during the period 2018-2020. The sample consisted of 22 companies selected using purposive sampling. Data analysis techniques included multiple linear regression and Moderated Regression Analysis (MRA).The findings indicate that leverage and firm size collectively influence tax aggressiveness. Leverage has a positive effect on tax aggressiveness, whereas firm size has a negative effect on tax aggressiveness. Moreover, the MRA results using Corporate Social Responsibility (CSR) as a moderator indicate that CSR can moderate the influence of firm size, but CSR cannot moderate the impact of leverage on tax aggressiveness. Keywords: Leverage, Firm Size, Tax Aggressiveness, Corporate Social Responsibility. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | Indonesian |
| Relation: | https://journal.uniku.ac.id/index.php/jeam/article/view/8338/pdf; https://journal.uniku.ac.id/index.php/jeam/article/view/8338 |
| الاتاحة: | https://journal.uniku.ac.id/index.php/jeam/article/view/8338 |
| Rights: | Copyright (c) 2023 Jurnal Ekonomi, Akuntansi dan Manajemen |
| رقم الانضمام: | edsbas.C09BBE01 |
| قاعدة البيانات: | BASE |
| الوصف غير متاح. |