CD-ROM

Analisis Pengaruh Pengungkapan Corporate Social Responbility Terhadap Adresivitas Pajak (Studi Perusahaan Manufaktur Industri Semen yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2019) (CD + Cetak)

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This study aims to analyze the effect of corporate social responsibility (CSR) on corporate tax aggressiveness. The data used is in the form of secondary data obtained from the Indonesian stock exchange website and the global reporting initiative. The independent variable used in this study is the disclousure of corporate social responsibility. While the dependent variable in this study is tax aggressiveness which is measured using two measures, namely the broad index of disclosure of corporate social and environmental responsibility and the measure of effective tax rates.
This study predicts from research conducted by Lanis and Richardson (2012) using 98 manufacturing companies listed on the IDX in the years 2010-2011. The sample of this study is a cement sub-sector manufacturing company listed on the Indonesian Stock Exchange (IDX) year 2013-2019, the research sample obtained 6 companies in 7 years that meet the criteria. The total observations in this study were 42 company annual reports. The analysis in this study used a simple linear regression analysis based on the research results showing that CSR disclosure has a significant positive effect on tax aggressiveness.

Keywords : Corporate Social Responsibility and tax aggressiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

070 AKT2020 SOO a

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 2.103 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

070 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

CORPORATE SOCIAL RESPONSIBILITY
TAX AGGRESSIVENESS

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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