PENGARUH PENGUNGKAPAN CSR, CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK

Abstract

This research aimed to find out the effect of disclosure of CSR, capital intensity, leverage, profitability, and
company inventory intensity as independent variables; on tax aggressiveness as dependent variable. While, the
tax aggressiveness was measured by Effective Tax Rate (ETR).The research was quantitative. Moreover, the data
were in form of annual report of 27 consumption goods manufacturing companies at Indonesia Stock Exchange
2014-2018. Furthermore, there were 135 samples. However, since there was 13 outlier data, the total sample
became 122 samples. Additionally, the data analysis technique used multiple linear regression with SPSS. The
research result concluded disclosure of CSR had insignificant effect on tax aggressiveness. Likewise, capital
intensity had insignificant effect on tax aggressiveness. On the other hand, leverage had positive and significant
effect on tax aggressiveness. In other words, the higher the leverage, the more aggressive the company on the tax.
At this point, the company used profit from its debt in order to decrease the amount of tax. In contrast, profitability
had insignificant effect on tax aggressiveness. Similarly, inventory intensity had insignificant effect on tax
aggressiveness.
Keywords: CSR, capital intensity, leverage, profitability, inventory intensity, tax aggressiveness