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The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable
Binus Business Review
View Archive Info| Field | Value | |
| Title |
The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable
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| Creator |
Fitri, Riza Aulia
Munandar, Agus |
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| Subject |
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Corporate Social Responsibility, profitability, leverage, tax aggressiveness, size of company |
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| Description |
This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.
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| Publisher |
Bina Nusantara University
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| Contributor |
—
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| Date |
2018-03-31
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://journal.binus.ac.id/index.php/BBR/article/view/3672
10.21512/bbr.v9i1.3672 |
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| Source |
Binus Business Review; Vol 9, No 1 (2018): Binus Business Review; 63-69
2476-9053 2087-1228 |
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| Language |
eng
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| Relation |
http://journal.binus.ac.id/index.php/BBR/article/view/3672/3294
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| Rights |
Copyright (c) 2018 Binus Business Review
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