Widyanti, Rara Anggita Salsabila (2024) Pengaruh Corporate Social Responsibility, Likuiditas, Dan Financial Distress Terhadap Agresivitas Pajak Dimoderasi Ukuran Perusahaan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to test and analyze the influence of Corporate Social Responsibility, liquidity, and Financial Distress on tax aggressiveness with company size as a moderating variable. This research uses quantitative methods. The population in this study is mining companies listed on the Indonesia Stock Exchange in the period 2018 - 2022. The sample in this study was taken using a purposive sampling technique which resulted in 17 companies with a research period of 5 years. The research data used is secondary data in the form of annual reports on the official website of the Indonesia Stock Exchange. The data analysis technique used in this research is the Partial Least Square-Structural Equation Model (PLS-SEM). The results of this research are that Corporate Social Responsibility and Financial Distress have a positive and significant effect on tax aggressiveness, while liquidity has no effect on tax aggressiveness. Company size is unable to moderate the influence of Corporate Social Responsibility, liquidity, and Financial Distress on tax aggressiveness
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | RARA ANGGITA SALSABILA WIDYANTI | ||||||||
| Date Deposited: | 17 Jul 2024 04:19 | ||||||||
| Last Modified: | 17 Jul 2024 04:19 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26331 |
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