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Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak
2018
Jurnal Akuntansi dan Bisnis
A B S T R A C T This study examine the empirical association between corporate social responsibility (CSR) and aggressive tax planning. The dependent variable is used in this study is aggressive tax planning that measured using ETR (effective tax rates). The independent variable in this study is corporate social responsibility. While control variable in this study is leverage, liquidity, profitability, company size, capital intensity, and inventory intensity. This study use 55 sample
doi:10.20961/jab.v18i1.235
fatcat:6lohrcbktfaxblkptls6bgwiiu