文章基本信息

标题：The Impact of CSR, Capital Intensity, Inventory Intensity, and Intangible Assets on Tax Aggressiveness
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作者：Trisni Suryarini ; Ain Hajawiyah ; Siti Munawaroh 等
期刊名称：Jurnal Dinamika Akuntansi
印刷版ISSN：2085-4277
出版年度：2021
卷号：13
期号：2
页码：168-179
DOI：10.15294/jda.v13i2.31624
语种：English
出版社：Universitas Negeri Semarang
摘要：The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity, and intangible assets. Method: The sample was selected using a purposive samplings technique with the result of 61-unit analysis consist of transportation companies listed on the Indonesia Stock Exchange from 2016 to 2019. The analysis method used in this research is multiple regression analysis. Finding: The study finds that CSR disclosure has a significant positive effect on tax aggressiveness, while capital intensity and inventory intensity have no effect on tax aggressiveness. In addition, in- tangible assets have a significant negative effect on tax aggressiveness. Novelty: This study examines the effect of CSR disclosure, capital intensity, inventory intensity, and intangible asset on tax aggressiveness in transportation company period 2016-2019. The previous study only examines those variables separately and focuses on different samples and different periods.
关键词：CSR Disclosure;Tax aggressiveness;Capital Intensity;Inventory Intensity;Intangible Assets