ANGGRAENI, DEVIi PUTRI (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PERTAMBANGAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL. Undergraduate thesis, UPN "VETERAN" JATIM.
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Abstract
The purpose of this study is to investigate (1) the influence of corporate social responsibility disclosure on corporate tax aggressiveness, (2) the influence of managerial ownership as a moderating variable in the relation between corporate social responsibility and tax aggressiveness. This study uses secondary data, namely financial statements and annual reports that have been published by companies on the Indonesia Stock Exchange and the company's website. The population in this study are mining companies listed on the Indonesia Stock Exchange during the 2014-2018 period. By using purposive sampling method, the total sample of this study is 30 data from 39 companies. Data were analyzed by descriptive analysis and multiple regression analysis. The results of this study indicate that (1) the disclosure of corporate social responsibility has effect on tax aggressiveness and (2) managerial ownership as a moderating variable has the effect in the relationship between corporate social responsibility disclosure and tax aggressiveness. Keywords: corporate social responsibility disclosure, tax aggresiveness, managerial ownership
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Budiyono Budiyono | ||||||||
| Date Deposited: | 10 Jan 2022 06:59 | ||||||||
| Last Modified: | 10 Jan 2022 06:59 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/3791 |
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