PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DAN IMPLIKASINYA TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Terdaftar Di BEI 2016 s.d 2018)

Abstract

This study aims to determine the effect of liquidity and company size on tax
aggressiveness and its implications on corporate social responsibility. The data used
in this study is secondary data. The population in this study are all manufacturing
companies listed on the Indonesia Stock Exchange in period 2016-2018. Sampling
research is obtained by using purposive sampling method and produce sample 22
companies in observation period for 3 years, so that data analyzed amounted to 66.
Hypothesis testing is done using multiple linear regression tests and simple linear
regression test.. The statistical test tool used is the software SPSS version 24. The
test results show that likuidity have effect on tax aggressiveness with significance
value 0,04<0,05, company size have effect on tax aggressiveness with significance
value 0,025< 0,05, tax aggressiveness have not effect on corporate social
responsibility with significance value 0,474 > 0,05.