PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PENGHASILAN WAJIB PAJAK BADAN

Putu Meita Prasista

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Corporate Taxation and Avoidance Taxation and Compliance Studies Corporate Governance and Financial Management

Abstract

This study aims to determine the effect of profitability and Corporate Social Responsibility disclosure to Income Tax aggressiveness of the taxpayer. Income Tax aggressiveness measurement in this study using Effective Tax Rates. Measurement of profitability in this study using Return On Asset, the Corporate Social Responsibility disclosure is measured by using Corporate Social Responsibility Index. Number of observations of 51 samples obtained through non-probability sampling method, ie purposive sampling. The analysis technique used is multiple linear regression, whereas the method of data collection is done by non-participant observation and documentation. The results showed that the profitability and Corporate Social Responsibility disclosure effect significantly on the Income Tax aggressiveness of the taxpayer.

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2019Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi 2021The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence 2022Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak 2020AGRESIVITAS PAJAK YANG DIPENGARUHI OLEH KOMPENSASI EKSEKUTIF, KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, LEVERAGE DAN PROFITABILITAS 2021Pengungkapan Corporate Social Responsibility dan Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi 2019The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017)2018Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi

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