Record Details

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
 
Creator Lestari, Dinda Ayu
Askandar, Noor Shodiq
Junaidi, Junaidi
 
Description This study aims to determine the effect of corporate social responsibility, capital intensity and leverage on tax avoidance. Research data collection is carried out through documents obtained from financial statements and annual reports of financial sector companies in the banking sub-sector on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. Data analysis using SPSS computer program. The results of this study are that corporate social responsibility has no significant effect on tax avoidance, capital intensity has a significant negative effect on tax avoidance, leverage has no significant effect on tax avoidance.Keywords: corporate social responsibility, capital intensity, leverage, and tax avoidance.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-11-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/13836
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/13836/10653
 
Rights Copyright (c) 2021 Jurnal Ilmiah Riset Akuntansi