PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK
Abstract
This research was conducted to test the influence of disclosure of corporate social responsibility and corporate governance mechanism on tax aggressiveness. Corporate governance mechanisms used in this study that is the audit committee, managerial ownership, and the independent commissioner. This research uses size of company and leverage as the variable control. Sampling technique used was purposive sampling and retrieved samples of the 54 companies that fit the criteria during the years 2015-2016. Hypotheses testing in this study using multiple regression analysis techniques.
The results of this research show that the simultaneous disclosure of corporate social responsibility, the audit committee, managerial ownership, and the independent commissioner have effect significant on tax aggressiveness. But partially, three hypotheses are rejected because they have no significant effect. Only managerial ownership has an effect on tax aggressiveness, but the direction of a regression coefficient is not aligned with hypotheses so it is rejected. In this study, the control variable that is the size of company is not significant effect on tax aggressiveness, while leverage has a significant negative effect on tax aggressiveness.
Collections
Related items
Showing items related by title, author, creator and subject.
-
PENGARUH CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
AFANDANI, FAUZIAH (FAKULTAS EKONOMI UMY, 2016)Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh positif corporate social responsibility expenditure terhadap nilai perusahaan, (2) Pengaruh positif corporate social responsibility disclosure terhadap nilai perusahaan, ... -
PENGARUH CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
AFANDANI, FAUZIAH (FAKULTAS EKONOMI UMY, 2016)Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh positif corporate social responsibility expenditure terhadap nilai perusahaan, (2) Pengaruh positif corporate social responsibility disclosure terhadap nilai perusahaan, ... -
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
ERDIANTY, RATRI WERDI (FAKULTAS EKONOMI UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2016)This research aims to excamine the influence of financial performance on firm value with corporate social responsibility and good corporate responsibility as moderating variable. The object on his research is manufacturing ...