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Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Tax Aggressiveness


Oleh : Tri Setyaningsih

Info Katalog

Nomor Panggil : 2016_TA_AK_023112013

Subyek : Corporate social responsibility;Corporate governance;Tax and taxation - tax aggressiveness;Accounting

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2016

Pembimbing 1 : Juniati Gunawan

Pembimbing 2 :

Kata Kunci : corporate governance, corporate social responsibility, tax aggressiveness


File Repositori
No. Nama File Ukuran Status
1. 2016_TA_AK_023112013_-Halaman-judul.pdf 943.22 (KB)
2. 2016_TA_AK_023112013_-Bab-1.pdf 1380.59 (KB)
3. 2016_TA_AK_023112013_-Bab-2.pdf 1501.18 (KB)
4. 2016_TA_AK_023112013_-Bab-3.pdf 1508.53 (KB)
5. 2016_TA_AK_023112013_-Bab-4.pdf 1679.95 (KB)
6. 2016_TA_AK_023112013_-Bab-5.pdf 1028.63 (KB)
7. 2016_TA_AK_023112013_-Daftar-pustaka.pdf 1221.61 (KB)
8. 2016_TA_AK_023112013_-Lampiran.pdf 1654.42 (KB)

P Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility (CSR) dan corporate governance (CG) terhadap tax aggressiveness. variabel independen dalam penelitian ini yaitu corporate social responsibility (CSR) yang diukur menggunakan metode content analysis dan corporate governance (CG) yang diukur menggunakan asean corporate governance score card sedangkan variabel dependennya adalah tax aggressiveness yang diukur menggunakan proksi effective tax rates. sampel penelitian ini adalah perusahaan di Indonesia yang menyajikan laporan keberlanjutan tahun 2014. sampel penelitian dipilih dengan metode purposive sampling dan diperoleh total sampel 42 perusahaan. uji analisis menggunakan model analisis regresi berganda. Hasil penelitian menunjukkan bahwa CSR berpengaruh signifikan terhadap tax aggressiveness. Pengujian untuk Corporate Governance (CG) menunjukkan bahwa CG tidak berpengaruh signifikan terhadap tax aggressiveness.

T This study aims to determine the influence of corporate social responsibility (CSR) and corporate governance (CG) to the tax aggressiveness. The independent variables that corporate social responsibility (CSR) as measured using the method of content analysis and corporate governance (CG) were measured using asean corporate governance score card while the dependent variable is measured using the tax aggressiveness proxy of effective tax rates. this sample is a company in Indonesia which presents a sustainability report in 2014. The samples were selected by purposive sampling method and obtained a total sample of 42 companies. test analysis using multiple regression analysis model. The results showed that CSR has a significant effect on tax aggressiveness. Testing for Corporate Governance (CG) showed that CG does not significantly influence the aggressiveness tax.

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