Image of Pengaruh Agresivitas Pajak Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Untuk Menguji Teori Legitimasi Pada Perusahaan Yang Terdaftar Dalam Indeks Lq45 Tahun 2013-2015
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Pengaruh Agresivitas Pajak Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Csr) Untuk Menguji Teori Legitimasi Pada Perusahaan Yang Terdaftar Dalam Indeks Lq45 Tahun 2013-2015

Every company is required to submit CSR as mentioned in law. Although there are still many companies that have not submitted CSR reports. It is diversity of form and intensity level of CSR implementation that varies on companies in Indonesia. Along with the many demands for the implementation of corporate social responsibility, starting to sound another purpose of the report. One of the intended purpose is cover aggressiveness company in reducing tax expense. The legitimacy theory explains the relationship of tax aggressiveness with CSR disclosure. This study aims to determine the effect of tax aggressiveness and firm size on the disclosure of Corporate Social Responsibility (CSR). Dependent variable of this research is CSR with independent variable tax aggressiveness and company size. The control variables of this research are ROA,leverage, market to book ratio,and capital intensity. The data used in this research is secondary data. Samples were taken by purposive sampling method and sample 42 companies listed in LQ45 index from 2013-2015. The analysis is multiple linear regression using SPSS 16. The results of this study showed no effect on the tax Aggressiveness CSR disclosure, the value of thitung2.022). These results reveal that larger firms tend to disclose wider social responsibility. The control variables are not affecting CSR disclosure.
Keywords: Tax Aggressiveness, Company Size, CSR, LQ45

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0017)
02 03. 118 (0017)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0017)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 94 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0017)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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