THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTIONS, AND INVENTORY INTENSITY ON TAX AGGRESIVENESS

Authors

  • Dwina Meila Azizah Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957
  • Zara Tania Rahmadi Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957
  • Rifqi Maulana Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957
  • Kampono Imam Yulianto Fakultas Ekonomi, Institut Bisnis dan Informatika Kosgoro 1957

Keywords:

Corporate Social Responsibility, Political Connection, Inventory Intensity

Abstract

This paper intention to discover the effect of corporate social responsibility, political connections, and inventory intensity on tax aggressiveness. This research focuses on manufacturing companies within the consumer goods sector that were listed on the Indonesia stock exchange during the period from 2018 to 2021. The study employed a purposive sampling approach, selecting a total of 22 companies as its sample. To analyze the data, the researchers utilized multiple linear regression analysis through spss 26 software. The results of the study state that corporate social responsibility and political connections have no effect on tax aggressiveness. Meanwhile inventory intensity has a significant positive effect and simultaneously has a positive effect on tax aggressiveness.

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
Abstract views: 20