Open AccessThe Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable
Author(s) -
Riza Aulia Fitri,
Agus Munandar
Publication year - 2018
Publication title -
binus business review
Language(s) - English
Resource type - Journals
eISSN - 2476-9053
pISSN - 2087-1228
DOI - 10.21512/bbr.v9i1.3672
Subject(s) - profitability index , leverage (statistics) , stock exchange , corporate social responsibility , nonprobability sampling , business , moderation , accounting , tax avoidance , population , regression analysis , corporate tax , double taxation , statistics , finance , psychology , social psychology , demography , ecology , mathematics , sociology , biology
This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.