THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY, AND COMPANY SIZE ON TAX AGGRESSIVENESS
DOI:
https://doi.org/10.25170/jak.v18i2.5471Keywords:
Tax Aggressiveness, Corporate Social Responsibility (CSR), Leverage, Inventory Intensity, Company Size.Abstract
This research aims to empirically test the influence of CSR, Leverage, Inventory Intensity and Company Size on Tax Aggressiveness. The secondary data used is in the form of financial and sustainability reports of manufacturing companies listed on the IDX in 2019-2021. Samples were taken using a purposive sampling method with multiple linear regression analysis. The population of this study namely 217 companies with a sample of 78 companies studied for 3 years so the total sample is 234. The results of this study reveal that tax aggressiveness on CSR has a negative influence, Leverage has a positive impact, Inventory Intensity has a positive influence, and company size hasn’t impact on this.
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