| dc.contributor.author | TAHAR, AFRIZAL | |
| dc.contributor.author | VINA, YUNISTIANI | |
| dc.date.accessioned | 2017-08-31T02:51:53Z | |
| dc.date.available | 2017-08-31T02:51:53Z | |
| dc.date.issued | 2017-02-21 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/14073 | |
| dc.description.abstract | This study aims to examine the empirical evidence related to relationship analysis of corporate social responsibility and financial reporting aggressiveness toward tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner and audit committee. The population used in this study are manufacturing companies listed on Indonesia Stock Exchange during 2014 until 2015. Sampling method that used is purposive sampling. The number of samples in this study are 128 samples. Data obtained from Indonesia Stock Exchange office area Yogyakarta and www.idx.co.id, the data analyzed in this study compiled from the annual report and financial statements of the company. Analysis technique used were multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness | en_US |
| dc.publisher | Universitas Muhammadiyah Yogyakarta | en_US |
| dc.subject | Corporate Social Responsibility, Financial Reporting Aggresiveness, Tax Aggresiveness, Board of Independence Commissioner, Audit Commite | en_US |
| dc.title | ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI | en_US |
| dc.type | Article | en_US |
