PENGARUH AGRESIVITAS PAJAK PADA CORPORATE SOCIAL RESPONSIBILITY DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI

  • Ida Ayu Agung Wahyuning Candra Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Gusti Putu Wirawati Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The company usually do the tax aggressiveness for minimizing the tax payment of the company. The company that do tax aggressiveness will tend to do corporate social responsibility (CSR) disclosure is greater  that aims to  gain legitimacy of the society. The research has a purpose to know the effect of tax aggressiveness on CSR with liquidity as the moderating variable. The total of the samples is  81 observation are determined based on non-probability sampling method with purposive sampling technique. Moderated Regression Analysis (MRA) is an analytical technique that used in this research. The result founded that tax aggressiveness take effect on CSR, and the liquidity can not moderating  the effect of tax aggressiveness on CSR.

Downloads

Download data is not yet available.
Published
2017-06-15
How to Cite
CANDRA DEWI, Ida Ayu Agung Wahyuning; WIRAWATI, Ni Gusti Putu. PENGARUH AGRESIVITAS PAJAK PADA CORPORATE SOCIAL RESPONSIBILITY DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI. E-Jurnal Akuntansi, [S.l.], v. 19, n. 3, p. 1943-1969, june 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/25705>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

legitimacy theory, corporate social responsibility, tax aggressiveness, liquidity

Most read articles by the same author(s)

1 2 > >>