Pengaruh Profitabilitas dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019 (CD + Cetak)

Pencarian berdasarkan :

SEMUA Pengarang Subjek ISBN/ISSN Pencarian Spesifik

Pencarian terakhir:

CD-ROM

Pengaruh Profitabilitas dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019 (CD + Cetak)

Anggraini, Eka Novi - Nama Orang;

This study aims to analyze the effect of profitability and disclosure of corporate social responsibility on tax aggressiveness in mining companies. The dependent variable in this study is tax aggressiveness as measured by the effective tax rate. While the independent variables in this study are profitability and disclosure of corporate social responsibility. The profitability variable is measured using return on assets, while the corporate social responsibility disclosure variable is measured using the corporate social responsibility disclosure index.
This study uses secondary data obtained from financial reports or annual reports listed on the Indonesia Stock Exchange (BEI). The population in this study were all mining sectors listed on the Indonesia Stock Exchange from 2016 to 2019. The sample method used in this study was purposive sampling, while the method of analysis used multiple linear analysis with the help of SPSS version 26 regression.
Based on the results of multiple regression analysis, it is found that of the two hypotheses tested, the first hypothesis states that profitability has a significant effect on tax aggressiveness and the second hypothesis states that the disclosure of corporate social responsibility has a significant negative effect on tax aggressiveness by companies.
Keywords: profitability, disclosure of corporate social responsibility and tax aggressiveness.

Ketersediaan

Perpus Pusat (L2 AV) 021 DAK2020 ANG p

99200376DA

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri: -
No. Panggil: 021 DAK2020 ANG p
Penerbit: Malang : Program D-3 Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020
Deskripsi Fisik: PDF, 3.355 KB
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 021 DAK 2020
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: PROFITABILITY
DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY
TAX AGGRESSIVENESS
Info Detail Spesifik: -
Pernyataan Tanggungjawab: -

Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas

Tidak Ada Data

Komentar

Anda harus masuk sebelum memberikan komentar