资本强度对中小型企业社会责任作为可变变量的税收侵略性的影响

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-07 DOI:10.52300/blnc.v14i2.8568

Ady Purwanto, Lamria Simamora, Iwan Christian

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引用次数: 0

摘要

本研究旨在分析资本强度对税收侵略性的影响，并分析资本强度对税收侵略性的影响，该影响受企业社会责任的调节。本研究采用的研究方法是描述性定量研究法。本研究以在印尼证券交易所(BEI)上市的矿业公司为分析单位，采用非概率抽样技术和有目的抽样方法，共49家公司。收集的数据采用SPSS 24进行分析。结果表明，资本强度对企业社会责任侵略性没有影响，弱化了资本强度与企业社会责任侵略性的关系

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PENGARUH CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING

This study aims to analyze the effect of intensity capital on tax aggressiveness and to analyze the effect of capital intensity on tax aggressiveness which is moderated by corporate social responsibility (CSR). The research method used in this research is descriptive-quantitative research approach. The unit of analysis in this research is the mining sector companies listed on the Indonesia Stock Exchange (BEI), totaling 49 companies with non-probability sampling techniques and using purposive sampling method. The collected data were analyzed using SPSS 24. The results showed that intensity capital had no effect on corporate social responsibility (CSR) aggressiveness, weakening the relationship between capital intensity and aggressiveness

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Balance: Media Informasi Akuntansi dan Keuangan

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