PENGARUH PROFITABILITAS, MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2010-2014)
Abstract
This study examined the influence of profitability, good corporate governance consists of independent directors, the Audit Committee, Directors and Corporate Social Responsibility Disclosure Aggressive Tax Measures, an empirical study on mining companies listed on the Stock Exchange in 2010-2014. The sampling method using purposive sampling method and obtained a sample of 15 companies.
Analysis of data using multiple linear regression analysis to analyze the effect of profitability, good corporate governance mechanism consisting of the size of the indpendent directors, audit committees, directors and corporate social responsibility. Process analysis using SPSS version 15.0. These results indicate that the negative impact profitability while independent directors significantly and positive effect. Then the audit committee, directors and corporate social responsibility no significant effect on aggressive tax measures