SKRIPSI AKS

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

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ABSTRACT This research aims to examine the effects of corporate social responsibility on tax aggressiveness with an independent commisioner as moderating variable. The population used in this research are companies in the cigarette sub-sector and the mining sector on the Indonesia Stock Exchange in 2019-2020. The research sample consists of 35 companies with 70 data. The data analysis method in this study used panel data regression analysis and Moderates Regression Analysis (MRA). The result showed that corporate social responsibility had no effect on tax aggressuveness, so the first hypothesis was rejected. The independet commissioner variable cannot moderate the relationship of corporate social responsibility to tax aggressiveness, so the second hypothesis is rejected. Key word : Corporate social responsibility, Independent Commissioner, Tax Aggressiveness

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2x6.2 AWA p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 134 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2x6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Awanda Prety Adhatul Laili

Versi lain/terkait

Lampiran Berkas

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