THE EFFECT OF CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2021)
Keywords:
Capital intensity, tax aggressiveness, corporate social responsibilityAbstract
The purpose of this research is to examine the relationship between capital intensity and tax aggression, controlling for the impact of corporate social responsibility. In this analysis, the population consists of manufacturing firms traded on the IDX between 2017 and 2021. Secondary information from the website www.idx.co.id is utilised. The effective tax rate serves as a surrogate for tax aggression (ETR). According to this research, there is a negative correlation between capital intensity and tax aggression, and the positive correlation between capital intensity and CSR is neither strengthened nor weakened.
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