Authors:

Ida Ayu Agung Wahyuning Candra Dewi, Ni Gusti Putu Wirawati

Abstract:

“The company usually do the tax aggressiveness for minimizing the tax payment of the company. The company that do tax aggressiveness will tend to do corporate social responsibility (CSR) disclosure is greater that aims to gain legitimacy of the society. The research has a purpose to know the effect of tax aggressiveness on CSR with liquidity as the moderating variable. The total of the samples is 81 observation are determined based on non-probability sampling method with purposive sampling technique. Moderated Regression Analysis (MRA) is an analytical technique that used in this research. The result founded that tax aggressiveness take effect on CSR, and the liquidity can not moderating the effect of tax aggressiveness on CSR.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-25705

Published

2017-06-15

How To Cite

CANDRA DEWI, Ida Ayu Agung Wahyuning; WIRAWATI, Ni Gusti Putu. PENGARUH AGRESIVITAS PAJAK PADA CORPORATE SOCIAL RESPONSIBILITY DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI.E-Jurnal Akuntansi, [S.l.], v. 19, n. 3, p. 1943-1969, june 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-25705. Date accessed: 28 Aug. 2025.

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Issue

Vol 19 No 3 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License