PENGARUH CORPORATE SOCIAL RESPONBILITY, PROFITABILITAS, INVENTORY INTENSITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Pertambangan Sektor Batu Bara di BEI Tahun 2015-2019)

Nurfazlin Nurfazlin, Arridho Abduh

Abstract


This study aims to determine the effect of corporate social responsibility, profitability, inventory intensity, and leverage on tax aggressiveness partially and simultaneously in coal mining companies listed on the Indonesia Stock Exchange in 2015-2019. The analysis technique was carried out using panel data regression techniques with the help of Efiews 9. The sample selection in the study based on predetermined criteria was 15 companies. The results showed that Corporate Social Responsibility had an effect on Tax Aggressiveness, Profitability had an effect on Tax Aggressiveness, Inventory Intensity had no effect on Tax Aggressiveness, and Leverage had an effect on Tax Aggressiveness. While the research simultaneously shows that all independent variables have an effect on Tax Aggressiveness.


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DOI: http://dx.doi.org/10.24014/jot.v2i2.16998

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