CD Skripsi

Pengaruh Corporate Governance Terhadap Agresivitas Pajak Dan Dampaknya Terhadap Corporate Social Responsibility (Csr) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

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This study aims to examine how the influence of corporate governance on tax aggressiveness. Corporate Governance is identified by institutional ownership, audit committee, managerial ownership, and independent commissioners. And this study also aims to examine how the impact of Tax Aggressiveness on Corporate Social Responsibility (CSR). The population in this study was obtained from Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 Period. The samples in this study were 105 companies selected using the purposive sampling method. The measurement of tax aggressiveness uses the Effective Tax Rate (ETR) proxy. The method used in this research is descriptive statistical method. Where the data used is secondary data. Data analysis was performed using multiple linear regression analysis methods. The results showed that 1) institutional ownership had no effect on the aggressiveness with a significance level of 0.159> 0.050, 2) the audit committee affected the tax aggressiveness with a significance level of 0.012

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0283)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0283)

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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