Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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The Effect of Liquidity, Profitability, Inventory Intensity and Corporate Social Responsibility (CSR) on Tax Aggressiveness

Authors
Kusmuriyanto1, *, Anggun Ayu Cantika1, Sandy Arief1, Kardiyem1
1Universitas Negeri Semarang, Semarang, Indonesia
*Corresponding author. Email: kusmuriyanto@mail.unnes.ac.id
Corresponding Author
Kusmuriyanto
Available Online 17 January 2023.
DOI
10.2991/978-2-494069-35-0_125How to use a DOI?
Keywords
Corporate Social Responsibility; Inventory Intensity; Liquidity; Profitability; Tax Aggressiveness
Abstract

This study aims to examine the effect of theory and case studies of liquidity, profitability, inventory intensity, and corporate social responsibility (CSR) on tax aggressiveness. The realization of tax revenue in Indonesia has not yet met the set target, even though the government has made efforts to optimize it. This is caused by several factors such as the underground economy, low taxpayer compliance and tax avoidance measures such as tax aggressiveness. Tha population in this study are manufacturing companies in the primary consumer goods sector which are listed on the Indonesia Stock Exchange (IDX) in 2017–2019. The sampling technique and a sample of 31 companies with 93 units of analysis was obtained, then subtract outlier data, as many as 15 units in order to obtain a final sample of 78 units of analysis. Data collection techniques in this study used documentary techniques. Analysis of research data using descriptive statistical analysis and multiple linear regression analysis. The results showed that manufacturing companies in the consumer goods sector listed on the IDX for the period 2017–2019 in carrying out tax aggressiveness were still low at 37.18%. The results of hypothesis testing indicate that liquidity, inventory intensity and corporate social responsibility (CSR) have no effect on tax aggressiveness, while profitability has a negative effect on bag aggressiveness.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
17 January 2023
ISBN
978-2-494069-35-0
ISSN
2352-5398
DOI
10.2991/978-2-494069-35-0_125How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Kusmuriyanto
AU  - Anggun Ayu Cantika
AU  - Sandy Arief
AU  - Kardiyem
PY  - 2023
DA  - 2023/01/17
TI  - The Effect of Liquidity, Profitability, Inventory Intensity and Corporate Social Responsibility (CSR) on Tax Aggressiveness
BT  - Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
PB  - Atlantis Press
SP  - 1040
EP  - 1048
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-35-0_125
DO  - 10.2991/978-2-494069-35-0_125
ID  - 2023
ER  -