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Pengaruh Corporate Social Responsibility, Kepemilikan Mayoritas, Dan Corporate Governance Terhadap Agresivitas Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2014)

This research aims to obtain empirical evidence about the tax aggresiveness. The element of this research that is used as independent variables is corporate social responsibility, majority ownership and corporate governance. Meanwhile, the tax aggresiveness is the element of this research that is used as dependent variable. The population of this research is the manufacturing companies listed in Indonesia Stock Exchange in 2011-2014. Total sample of this research is 276 data from four consecutive years of each company. Data analysis was performed with thw classical assumption and hypotesis testing using multiple linear regression. The result of this research inidicates that the corporate social responsibility, majority ownership and corporate governance influence the tax aggresiveness. The influence of the independent variables to describe the dependent variable is 69.8%, while the remaining 30.2% is influenced by other variables.Keywords: Responsibility, Ownership, Governance, Aggresiveness

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0004)
02 03. 117 (0004)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0004)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
viii, 99 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0004)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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