PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN VARIABEL KONTROL RETURN ON ASSET DAN LEVERAGE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)
| Main Author: | Handayani, Handayani |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1853/1/PENGARUH%20AGRESIVITAS%20PAJAK%20TERHADAP%20CORPORATE%20SOCIAL%20RESPONSIBILITY%20DENGAN%20VARIABEL%20KONTROL%20RETURN%20ON%20ASSET%20DAN%20LEVERAGE.pdf https://eprints.untirta.ac.id/1853/ |
Daftar Isi:
- This study aims to examine the influence of tax aggressiveness with corporate social responsibility (CSR). Independent variables used in this study is the tax aggressiveness measured using proxy effective tax rates. The dependent variable in this research is CSR. This study used control variable ROA and leverage. The samples were selected by purposive sampling obtained by 20 companies manufacturing basic industry sector and chemical period 2013-2015. Methods of data collection using social disclosure analysis content in the company's annual report. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggresiveness positive significant effect on CSR. Companies that have a high level of tax aggressiveness are likely to perform greater CSR disclosure.