THE EFFECT OF LIQUIDITY, PROFITABILITY, INVENTORY INTENSITY AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AGGRESSIVENESS Kusmuriyanto, Anggun Ayu Cantika, Shandy Arief, Kardiyem
Universitas Negeri Semarang
Abstract
This study aims to examine the effect of theory and case studies of liquidity, profitability, inventory intensity, and corporate social responsibility (CSR) on tax aggressiveness. The realization of tax revenue in Indonesia has not yet met the set target, even though the government has made efforts to optimize it. This is caused by several factors such as the underground economy, low taxpayer compliance and tax avoidance measures such as tax aggressiveness. Tha population in this study are manufacturing companies in the primary consumer goods sector which are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling technique and a sample of 31 companies with 93 units of analysis was obtained, then subtract outlier data, as many as 15 units in order to obtain a final sample of 78 units of analysis. Data collection techniques in this study used documentary techniques. Analysis of research data using descriptive statistical analysis and multiple linear regression analysis. The results showed that manufacturing companies in the consumer goods sector listed on the IDX for the period 2017-2019 in carrying out tax aggressiveness were still low at 37.18%. The results of hypothesis testing indicate that liquidity, inventory intensity and corporate social responsibility (CSR) have no effect on tax aggressiveness, while profitability has a negative effect on bag aggressiveness
Keywords: Corporate Social Responsibility- Inventory Intensity- Liquidity- Profitability- Tax Aggressiveness
