CD Skripsi

Pengaruh Kepemilikan Pemerintah, Corporate Social Responsibility Dan Profitabilitas Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)

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This study aims to analyze : (1) the effect of government ownership to tax aggressiveness, (2) the effect of corporate social responsibility to tax aggressiveness, (3) the effect of profitability to tax aggressiveness.
The population of this research is mining companies listed on the Indonesian Stock Exchange in period 2013-2015. The number of samples are processed as many as 30 companies .Data analysis technique used is multiple regression analysis were processed with SPSS Windows 20.
The results of this study show that government ownership no effect on the tax aggressiveness with significant value of 0,137, corporate social responsibility has positive effect on the tax aggressiveness with significant value of 0,020, and profitability has negative effect on the tax aggressiveness with significant value of 0,037. The coefficient of determination in this study 0,106 shows that 10,6% of the variations that occur in the tax aggressiveness is affected by government ownership, corporate social responsibility, as well as the profitability and the remaining 89,4% is influenced by other variables not included in this research.
Keyword :Government Ownership, Corporate Social Responsibility, Profitability, Tax Aggressiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0018)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

x, 113 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0018)

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

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