The Influence of the Company's Internal Factors on Tax Aggressiveness
Keywords:
CSR, Sales Growth, Profitability, Tax Aggressivennes, CompanyAbstract
Tax aggressiveness is a variety of actions taken by companies to reduce taxable income legally and illegally. This study aims to analyze corporate social responsibility, sales growth, and profitability on tax aggressiveness. In this study, tax aggressiveness was measured by the effective tax rate (ETR). The population of this study are construction service companies listed on the IDX from 2018 to 2020. The number of samples is 12 companies in a 3 year period using the purposive sampling method. The research data were analyzed using multiple linear regression analysis with Eviews version 10 software. The results showed that CSR and sales growth had no effect on tax aggressiveness. While profitability has an effect on tax aggressiveness.
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Published
2022-11-25
How to Cite
Tiolina Evi, CV Situmorang. (2022). The Influence of the Company’s Internal Factors on Tax Aggressiveness. CEMJP, 30(4), 1461–1470. Retrieved from http://journals.kozminski.cem-j.org/index.php/pl_cemj/article/view/189
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