Authors
Cici Sabrina Kirani Sani, Anita Kusuma Dewi, Eksa Ridwansyah
Source / Journal
Goodwood Akuntansi dan Auditing Reviu
Citations
0
Downloads
16
Indexed Tier
Scopus Q3
Purpose: This study aims to analyze the effects of corporate social responsibility, leverage, and firm size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Methodology/approach: This study uses secondary financial report data with purposive sampling, yielding 88 observations. Tax aggressiveness is measured by Effective Tax Rate (ETR), with CSR and firm size as Dummy Variables and Leverage (DER) as an independent variable, analyzed u...