Pengaruh Corporate Governance, Corporate Social Responsibility Dan Employment Protection Terhadap Agresivitas Pajak Perusahaan Serta Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Pertanian Dan Pertambangan Yang Listing Di Bursa Efek Indonesia Tahun 2018-2020)

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Pengaruh Corporate Governance, Corporate Social Responsibility Dan Employment Protection Terhadap Agresivitas Pajak Perusahaan Serta Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Pertanian Dan Pertambangan Yang Listing Di Bursa Efek Indonesia Tahun 2018-2020)

NANA ALHUSNA / 1802113441 - Nama Orang;

ABSTRACT
Tax aggressiveness is an activity that involves management by using the weaknesses of applicable regulations to reduce or reduce tax payments by legal or illegal means. This study is to examine the effect of corporate governance, corporate social responsibility and employment protection on corporate tax aggressiveness and its impact on firm value (Empirical Study on Agricultural and Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020). In this study, the sampled population was 72 companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling using purposive sampling method and selected as many as 26 companies. The data analysis method used in this study is the results of Multiple Linear Regression and Simple Linear Regression using SPSS 25. The results conclude that independent commissioners have an effect on tax aggressiveness, the board of directors has no effect on tax aggressiveness, audit committees affect tax aggressiveness, corporate social responsibility affects tax aggressiveness tax, employment protection has an effect on tax aggressiveness and tax aggressiveness has an effect on firm value.
Keywords: independent commissioner, board of directors, audit committee, corporate social responsibility, employment protection, tax aggressiveness and firm value.

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Perpustakaan Universitas Riau 1802113441

1802113441

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Judul Seri: -
No. Panggil: 1802113441
Penerbit: Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022
Deskripsi Fisik: -
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 1802113441
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Subjek: Akuntansi
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Pernyataan Tanggungjawab: DAUS

Pengaruh Corporate Governance, Corporate Social Responsibility Dan Employment Protection Terhadap Agresivitas Pajak Perusahaan Serta Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Pertanian Dan Pertambangan Yang Listing Di Bursa Efek Indonesia Tahun 2018-2020)

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