THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL INTENSITY RATIO ON TAX AGGRESSIVENESS IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2022-2024 PERIOD
Keywords:
Corporate Social Responsibility, Capital Intensity Ratio, Agresivitas Pajak.Abstract
This study aims to de~te~rmine~ the~ E~ffe~ct of Corporate~ Social Re~sponsibility and Capital Inte~nsity Ratio on Tax Aggre~ssive~ne~ss in Manufacturing Companie~s Liste~d on the~ Indone~sia Stock E~xchange~ for the~ 20222024 Pe~riod. The~ te~chnique~ use~d in de~te~rmining the~ sample~ use~s a purposive~ sampling te~chnique~ with a sample~ size~ of 29 manufacturing companie~s liste~d on the~ Indone~sia Stock E~xchange~ for the~ 20222024 Pe~riod. The~ re~sults of this study indicate~ that Corporate~ Social Re~sponsibility (CSR) and Capital Inte~nsity Ratio have~ a positive~ e~ffe~ct on Tax Aggre~ssive~ne~ss in Manufacturing Companie~s Liste~d on the~ Indone~sia Stock E~xchange~ for the~ 20222024 Pe~riod.
References
Amalia, E~. (n.d.). Re~gulasi Tanggung Jawab Sosial Pe~rusahaan Di Indone~sia.
Jurnal, J. :, Manado, A., Kamodi1, J. G. B., Sumampouw2, O., Karunde~ng3, F., Akuntansi, J., E~konomi, F., & Bisnis, D. (2022). Pe~ngaruh Corporate~ Social Re~sponsibility Te~rhadap Laba Pe~rusahaan Manufaktur Yang Te~rdaftar Di Bursa E~fe~k Indone~sia. JAIM: Jurnal Akuntansi Manado, 3(3).
Le~stari, T. (2021). Pe~ngaruh Corporate~ Social Re~sponsibility, Capital Inte~nsity Dan Risk Manage~me~nt Te~rhadap Agre~sivitas Pajak. 1(1). http://openjournal.unpam.ac.id/index.php/SAKUNTALA
Muzaimi, E~. N., & Parinduri, A. Z. (2022). FAKTORFAKTOR YANG ME~MPE~NGARUHI AGRE~SIVITAS PAJAK PADA PE~RUSAHAAN MANUFAKTUR YANG TE~RDAFTAR DI BURSA E~FE~K INDONE~SIA TAHUN 20182021. Jurnal E~konomi Trisakti, 2(2), 581–594. https://doi.org/10.25105/je~t.v2i2.14652
Padilah, C. A., Suwandi, M., Aditiya, R., Islam, U., & Alauddin, N. (n.d.). ISAFIR Islamic Accounting and Finance~ Re~vie~w Pe~ngaruh Corporate~ Social Re~sponsibility Dan Capital Inte~nsity Te~rhadap Pe~nghindaran Pajak De~ngan Ukuran Pe~rusahaan Se~bagai Variabe~l Mode~rasi. https://doi.org/10.24252/isafir.v3i2
Pe~ngaruh Corporate~ Social Re~sponsibility Te~rhadap Agre~sivitas Pajak (STUDI KASUS PE~RUSAHAAN MANUFAKTUR YANG TE~RDAFTAR DI BURSA E~FE~K INDONE~SIA). (n.d.).
Prase~tyo, W. F., & Arif, A. (2020). PE~NGARUH PROFITABILITAS, CORPORATE~ SOCIAL RE~SPONSIBILITY, LE~VE~RAGE~, DAN CAPITAL INTE~NSITY TE~RHADAP PE~NGHINDARAN PAJAK. Jurnal E~konomi Trisakti, 2(2), 375–390. https://doi.org/10.25105/je~t.v2i2.14365
Sumondag, J. I. A., Tanor, L. A. O., & Kambe~y, A. N. (n.d.). De~se~mbe~r 2020 Akuntansi, FE~ Unive~rsitas Ne~ge~ri Manado , Tondano 1 , FE~ Unive~rsitas Ne~ge~ri Manado. 1(3).
Tambahani, G. D., Sumual, T., Ke~wo, D. C., Akuntansi, J., & E~konomi, F. (2021). PE~NGARUH PE~RE~NCANAAN PAJAK (TAX PLANNING) DAN PE~NGHINDARAN PAJAK (TAX AVOIDANCE~) TE~RHADAP NILAI PE~RUSAHAAN (STUDI KASUS PE~RUSAHAAN MANUFAKTUR YANG TE~RDAFTAR DI BURSA E~FE~K INDONE~SIA TAHUN 20172019). JAIM: Jurnal Akuntansi Manado, 2(2).
Ulla, A., Tanor, L. A. O., & Marunduh, A. (2023). PE~NGARUH PROFITABILITAS DAN LE~VE~RAGE~ TE~RHADAP CORPORATE~ SOCIAL RE~SPONSIBILITY. JAIM: Jurnal Akuntansi Manado, 4(1). www.idx.co.id
