relation: https://eprints.untirta.ac.id/44958/
title: PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022
creator: Sumiyati, Desti
subject: H Social Sciences (General)
subject: HB Economic Theory
subject: HJ Public Finance
description: The purpose of this research is to determine the effect of corporate social responsibility, liquidity and capital intensity on tax aggressiveness with institutional ownership as a moderating variable. The population of this research consists of all manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2018. 2022. In selecting research samples using the purposive sampling method and obtaining a research sample of 134 samples. This research is quantitative research using secondary data obtained from the Indonesian Stock Exchange (BEI). The data processing used for this research uses the SPSS version 25 software application. The models used in this research are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this research are that corporate social responsibility has no negative effect on tax aggressiveness, liquidity has no positive effect on tax aggressiveness, and capital intensity has no positive effect on tax aggressiveness. Meanwhile, in the Moderated Regression Analysis (MRA) test, the results of this research show that the institutional ownership variable is able to moderate by strengthening liquidity the tax aggressiveness. However, the institutional ownership variable cannot moderate the relationship between corporate social responsibility and capital intensity on tax aggressiveness.
date: 2024
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/44958/6/Desti%20Sumiyati_5552200065_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/44958/1/Desti%20Sumiyati_5552200065_02.pdf
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identifier: https://eprints.untirta.ac.id/44958/3/Desti%20Sumiyati_5552200065_03.pdf
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identifier: https://eprints.untirta.ac.id/44958/5/Desti%20Sumiyati_5552200065_04.pdf
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identifier: https://eprints.untirta.ac.id/44958/2/Desti%20Sumiyati_5552200065_05.pdf
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identifier: https://eprints.untirta.ac.id/44958/4/Desti%20Sumiyati_5552200065_Ref.pdf
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identifier: https://eprints.untirta.ac.id/44958/7/Desti%20Sumiyati_5552200065_Lamp.pdf
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language: en
identifier: https://eprints.untirta.ac.id/44958/9/Desti%20Sumiyati_5552200065_01.pdf
identifier:   Sumiyati, Desti  (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.