DOI: https://doi.org/10.14710/jaa.13.1.80-96

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

*Luke Luke  -  Universitas Diponegoro, Indonesia
Zulaikha Zulaikha  -  Universitas Diponegoro, Indonesia

Citation Format:
Abstract
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.
Fulltext View|Download
Keywords: tax aggressiveness, effective tax rates, firm size, corporate social responsibility

Article Metrics:

Article Info
Section: Research Articles
Recent articles
ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014) ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA More recent articles
Most cited articles
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? More cited articles

Last update:

  1. The Influence of Liquidity, Leverage, Earnings Management, and Corporate Social Responsibility on the Level of Tax Aggressiveness in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2015-2019 Period

    Mutiara Martaningrum, Sriyono Sriyono. Academia Open, 8 , 2023. doi: 10.21070/acopen.8.2023.4130

  2. Tax Aggressiveness in Consumer Goods: Liquidity, Leverage, Earnings, and CSR Dynamics

    Mutiara Martaningrum, Sriyono Sriyono. Academia Open, 8 (1), 2023. doi: 10.21070/acopen.8.2023.4130

  3. Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy

    Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling, Chorng Yuan Fung. Asian Review of Accounting, 32 (5), 2024. doi: 10.1108/ARA-08-2023-0238

  4. Corporate tax avoidance and firm value: Evidence from Taiwan

    Messaoude Nebie, Ming-Chang Cheng. Cogent Business & Management, 10 (3), 2023. doi: 10.1080/23311975.2023.2282218

Last update: 2024-11-23 13:47:40

No citation recorded.