RAFID, RAIHAN (2018) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN. S1 thesis, Universitas Negeri Jakarta.
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Abstract
RAIHAN RAFID, 2018: The Influence of Corporate Social Responsibility, Capital Intensity, and Inventory Intensity to Corporate Tax Aggressiveness (Study in Manufacturing Companies listed in the Indonesian Stock Exchange in 2014-2016) State University of Jakarta.. The purpose of this research is to know of influence of Corporate Social Responsibility, capital Intensity, and inventory intensity to corporate tax aggressiveness in the manufacturing companies listed in Indonesian Stock Exchange (IDX). Datas that are used in research are secondary data in the form of companies financial statements which are obtained from Indonesian Stock Exchange (IDX). The population in this research is manufacturing companies, mounting 144 firm. The technique used for sampling is purposive sampling and obtained the total company of 50 firms with 150 samples total. Researcher uses quantitative analysis so that the number listed can repreent the result of this research. In the hypothesis testing, researcher uses multiple linear regression analysis test using the SPSS Version 22. The result of this research shows that corporate social responsibility had negative and significant influent to corporate tax aggressiveness. Meanwhile, the capital intensity and inventory intensity had no influent to corporate tax aggressiveness. Keywords: Corporate Social Responsibility, Capital Intensity, Inventory Intensity, Corporate Tax Aggressiveness
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Nuramalia Hasanah, SE, M.Ak ; Pembimbing II: Santi Susanti, S.Pd, M.Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 01 Oct 2018 08:24 |
| Last Modified: | 01 Oct 2018 08:24 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/6242 |
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