PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATOR

Authors

  • Hari Stiawan Program Studi Akuntansi S1, Universitas Pamulang
  • Aris Sanulika Program Studi Akuntansi S1, Universitas Pamulang

Keywords:

Profitability, Company Size, Liquidity, Corporate Social Responsibility, Tax Aggressiveness

Abstract

In this study, the research objective was to analyze and obtain empirical evidence about the effect of profitability, company size, and liquidity on tax aggressiveness with corporate social responsibility as a moderating variable in LQ 45 companies listed on the Indonesia Stock Exchange for the period 2014-2018. This type of research is quantitative and with moderated regression analysis. The population in this study are LQ 45 companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method, so that the research sample was obtained as many as 22 companies with an observation period of 5 (five) years for the 2014-2018 period. The results of this study prove that profitability, company size, and liquidity have an effect on tax aggressiveness, while corporate social responsibility cannot moderate the effect of profitability, company size and liquidity on tax aggressiveness because disclosure of information in social responsibility reports does not necessarily reveal the situation. and the actual condition is in accordance with what happened so that the level of company disclosure cannot be used as a benchmark for the low level of corporate tax aggressiveness.

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Published

2021-03-23

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Section

Articles