Rohmawatik, St. (2024) Pengaruh Corporate Social Responsibility, Capital Intensity, Dan Profitabilitas Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to test and analyze the influence of corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness with company size as a moderating variable. This study uses a quantitative approach. There are 99 mining companies listed on the Indonesia Stock Exchange for the 2018-2022 period which are the population in this research. The sample was determined using a purposive sampling method with the final results being 15 companies. The data analysis technique in this research uses Structural Equation Model (SEM) with WarpsPLS 7.0 software. The research results show that capital intensity and profitability have an effect on tax aggressiveness, while CSR has no effect on tax aggressiveness. Company size is able to moderate the influence of capital intensity and profitability on tax aggressiveness. However, company size is not able to moderate the influence of CSR on tax aggressiveness. Keywords: Corporate Social Responsibility, Capital Intensity, Profitability, Company Size, Tax Aggressiveness
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | St. Rohmawatik | ||||||||
| Date Deposited: | 22 Jul 2024 03:36 | ||||||||
| Last Modified: | 22 Jul 2024 03:36 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26982 |
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