CD Skripsi

Pengaruh Tanggung Jawab Sosial Korporat, Leverage Dan Kepemilikan Mayoritas Terhadap Agresivitas Pajak Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi

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ABSTRACT
The purpose of this study was to examine the influence of corporate social
responsibility, leverage, and majority ownership on tax aggressiveness with
corporate governance as a moderating variable. The population in this study are
all mining companies listed in Indonesia Stock Exchange from 2015 to 2019.
Determination of the sample was made by applying purposive sampling method
and 60 observational data were obtained based on certain criteria. The type of
data in this study is secondary data and the analytical method used is multiple
regression analysis assisted with SPSS version 23. The result of this study
indicates that corporate social responsibility, leverage and majority ownership
effect on tax aggressiveness. Meanwhile, corporate governance is not able to
moderate the influence of corporate social responsibility, leverage and majority
ownership on tax aggressiveness.
Keywords: Corporate Social Responsibility, Leverage, Majority Ownership, Tax
Aggressiveness and Corporate Governance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0185)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0185)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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