Pengaruh Profitabilitas Leverage dan Corporate Social Responsibility Terhadap Agresivitas pajak

Tifani, Nabila Luthfi (2022) Pengaruh Profitabilitas Leverage dan Corporate Social Responsibility Terhadap Agresivitas pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of profitability, leverage, corporate social responsibility on tax aggressiveness with a focus on mining companies listed on the Indonesia Stock Exchange with the 2016-2020 research period. The data used is secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling method and obtained 20 companies with a sample of 100. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that profitability has a negative effect on tax aggressiveness. Leverage has no significant effect on tax aggressiveness, and corporate social responsibility has no significant effect on tax aggressiveness. Keywords: Tax Aggressiveness, Corporate Social Responsibility, Profitability, Leverage

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