PENGARUH LIKUIDITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017)
Abstract
This study aims to analyze and provide empirical evidence about liquidity, leverage, corporate social responsibility, and profitability for tax aggressiveness. The population in this study are mining companies listed on the Indonesia Stock Exchange 2015-2017. Data was collected using a purposive sampling method for mining companies listed on the Indonesia Stock Exchange. The analysis used in this study is multiple linear regression analysis with the help of SPSS 15.0 software
The results of data processing in this study state that liquidity, leverage and CSR do not affect tax aggressiveness. While profitability has a significant effect on tax aggressiveness.