CD Skripsi

Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadaptindakan Pajak Agresif (Studipada Perusahaan Pertambangan Yang Listing Di Bei Tahun 2011-2013)

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This study aims to find out and analyze the effect of good corporate governance and corporate social responsibility on tax aggressivenss. The good corporate governance is proxied by size of board commissioners, managerial ownership, audit committee meetings, audit quality. Then at least, corporate social responsibility variable.
This study uses secondary data with 51 mining companies sample listed in Indonesia Stock Exchange for three periods (2011-2013). The sampling technique used is purposive sampling analysis. The analytical method used is multiple regression by using SPSS 20.
Based on the results of hypothesis testing found that The good corporate governance is proxied by size of board commissioners, managerial ownership, audit committee meetings, audit quality affect and significant on tax aggressiveness. And then corporate social responsibility affect and significant on tax aggressiveness. Score R square is 0.498 means 49.8% independent variable on this study be able to give an effect on dependent variable, and the left 50.2% is explained by otehr variable that’s not entered on this study.
Keyword : Good Corporate Governance, Corporate Social Responsibility, and Tax Aggressiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0279)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

x, 106 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0279)

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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