Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Yang Dimoderasi Oleh Corporate Governance
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Institusion
STIE Indonesia Banking School
Author
Ayuningtyas, Tamiya
Subject
HF5601 Accounting
Datestamp
2024-07-16 01:55:46
Abstract :
This study examines the association between corporate social responsibility disclosure and tax aggressiveness with corporate governance as moderating variable. The sample of this study are listed companies in manufacturing industry in Indonesia Stock Exchange for the year of 2011-2013. This study uses purposive sampling method to select sample from the population. Independent variables that used in this study are corporate social responsibility. Tax aggressiveness is used as dependent variable The results were as follows : (1) corporate social responsibility is not negatively and significantly affect the tax aggressiveness, and (2) corporate governance that proxied by independent commissioner and multiple large shareholders did not affect the relationship of CSR disclosure and tax aggressiveness Keywords: Corporate Social Responsibility, Corporate Governance, Independent Commissioner, Multiple Large Shareholers, Tax Aggressiveness
This study examines the association between corporate social responsibility disclosure and tax aggressiveness with corporate governance as moderating variable. The sample of this study are listed companies in manufacturing industry in Indonesia Stock Exchange for the year of 2011-2013. This study uses purposive sampling method to select sample from the population. Independent variables that used in this study are corporate social responsibility. Tax aggressiveness is used as dependent variable The results were as follows : (1) corporate social responsibility is not negatively and significantly affect the tax aggressiveness, and (2) corporate governance that proxied by independent commissioner and multiple large shareholders did not affect the relationship of CSR disclosure and tax aggressiveness Keywords: Corporate Social Responsibility, Corporate Governance, Independent Commissioner, Multiple Large Shareholers, Tax Aggressiveness
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