Daisy Puspita Ningrum, . (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK YANG DI MODERASI DENGAN MEKANISME CORPORATE GOVERNANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of corporate governance mechanisms on the relationship of corporate social responsibility disclosure to tax aggresiveness. In this study tax aggresiveness is proxied using book tax difference (BTD). This study uses 98 companies listed on the indonesia stock exchange (IDC) manufacturing sector. This study uses panel data regression analysis techniques. The results of the study are (1) CSR disclosure has no significant effect on tax aggresiveness. (2) the audit comittee does not moderate the relationship of CSR disclosure to tax aggresiveness. (3) independent commisioners do not moderate the relationship of CSR disclosure to tax aggresiveness. (4) audit quality does not moderate the relationship of CSR disclosure to tax aggresiveness.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No Panggil : 1510112056] [Pembimbing : Masripah] [Dosen Penguji 1 : Ni Putu Eka Widiastuti] [Dosen Penguji 2 : Andi Manggala Putra] |
| Uncontrolled Keywords: | disclosure of corporate social responsibility; audit committee; indpenedent commisioner; audit quality; tax aggressiveness. |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Daisy Puspita Ningrum |
| Date Deposited: | 02 Jun 2021 03:04 |
| Last Modified: | 02 Jun 2021 03:04 |
| URI: | http://repository.upnvj.ac.id/id/eprint/10761 |
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