ENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN AKTIVITAS CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

Eva Christin S. Simanjuntak, . (2017) ENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN AKTIVITAS CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to analyze and get empirical evidence about the effect of profitability, ownership institutional, corporate social responsibility on the tax aggressiveness. Samples consist of manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period from 2014-2016. Sampel of the research are 45 companies with 3 years observation that acquired by purposive sampling method. Hypotesys in this research were tested by multiple regression model. The result of this research showed that profitability has a significant effect on tax aggressiveness, but ownership institutional, corporate social responsibility has no effect on tax aggressiveness.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1310112175] [Penguji II (Pembimbing II) : Erna Hernawati] [Penguji I (Pembimbing I) : Ni Putu Eka Widiastuti] [Ketua Penguji : Yoyoh Gurotno]
Uncontrolled Keywords: Profitability, Ownership Intitutional, Corporate Social Responsibility, Tax Aggressiveness.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 15 Jul 2022 07:46
Last Modified: 15 Jul 2022 07:46
URI: http://repository.upnvj.ac.id/id/eprint/18364

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