CD Skripsi

Pengaruh Tanggung Jawab Sosial Perusahaan, Koneksi Politik, Dan Hak Kontrol Manajer Terhadap Agresivitas Pajak Dengan Pengungkapan Sukarela Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

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ABSTRACT
This study aims to examine the effect of corporate social responsibility, political connections, and managerial Entrenchment on tax aggressiveness with voluntary disclosure as a moderating variable. This research is a quantitative study using secondary data derived from annual reports.
The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample selection in this study used a purposive sampling method. The samples selected in this study were 55 companies and were selected based on predetermined criteria. The data analysis method used in this study is Moderate Regression Analysis (MRA).
The results of the study indicate that voluntary disclosure does not moderate the effect of corporate social responsibility on tax aggressiveness. voluntary disclosure strengthens the effect of political connections on tax aggressiveness. Voluntary disclosure does not moderate the effect of managerial entrenchment on tax aggressiveness.
Keywords: Corporate social responsibility, political connections, managerial entrenchment, tax aggressiveness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110032

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902110032

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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