PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)
| Main Author: | Hinendy, Fajri Mega Ayu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/59406/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/59406/2/BAB%20I.pdf http://eprints.umm.ac.id/59406/3/BAB%20II.pdf http://eprints.umm.ac.id/59406/4/BAB%20III.pdf http://eprints.umm.ac.id/59406/5/BAB%20IV.pdf http://eprints.umm.ac.id/59406/6/BAB%20V.pdf http://eprints.umm.ac.id/59406/7/LAMPIRAN.pdf http://eprints.umm.ac.id/59406/ |
Daftar Isi:
- The purpose of this study is to determine the effect of CSR disclosure, independent commissioners, and audit committees on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange during 2017. The type of research use is a quantitative method with an associative approach. The population of this study amount to 151 manufacturing companies listed on the Indonesia Stock Exchange during 2017. Determination of sampling was done using a purposive sampling method and obtained a sample of 73 manufacturing companies based on certain criteria. Data analysis was performed using multiple linear regression. The results showed that the disclosure of corporate social responsibility, independent commissioners, and audit committees affected the tax aggressiveness of manufacturing companies listed on the IDX during 2017.