PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMITE AUDIT, DAN KANTOR AKUNTAN PUBLIK TERHADAP TAX AGGRESSIVENESS MELALUI FINANCIAL DISTRESS (Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2023)

Agustini, Aulia (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMITE AUDIT, DAN KANTOR AKUNTAN PUBLIK TERHADAP TAX AGGRESSIVENESS MELALUI FINANCIAL DISTRESS (Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2023). Undergraduate thesis, UPN “VETERAN” JAWA TIMUR.

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Abstract

Taxes is one of the sectors that is very influential in supporting state revenue because most of the state revenue comes from tax revenue. Sources of tax in Indonesia come from individual taxpayers and corporate taxpayers. In its implementation, there are differences of interest between taxpayers and the government. Difeerences of interest cause taxpayers ot tend to reduce the amount of tax payments, both legally and illegally. This study's focus is to analyze whether there is an influence of Corporate Social Responsibility, Audit Committee, and Public Accounting Firm on Tax Aggressiveness in Financial Distress conditions. The populations of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. This study uses a quantitative method with sampling using the purposive sampling method with a sample size of 53 companies with 6 years of observation. The data used in this study are secondary data taken from the company's annual financial report. The analysis tool in this study uses Partial Least Squares (PLS). The results of this indicate that: Corporate Social Responsibility has an effect on Tax Aggressiveness, The Audit Committee does not have an effect on Tax Aggressiveness, Public Accounting Firm does not have an effect on Tax Aggressiveness, Financial Distress does not have an effect on Tax Aggressiveness, Corporate Social Responsibility does not have an effect on Financial Distress, the Audit Committee does not have an efect on Financial Distress, and Public Accounting Firm does not have an efect on Financial Distress. Keywords: Corporate Social Responsibility, Audit Committee, Public Accounting Firm, Tax Aggressiveness, Financial Distress

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email UNSPECIFIED Kirana, Nanda Wahyu Indah NIDN0729039301 UNSPECIFIED
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic > Departement of Accounting
Depositing User:	Aulia Agustini
Date Deposited:	19 Nov 2024 03:05
Last Modified:	19 Nov 2024 03:05
URI:	https://repository.upnjatim.ac.id/id/eprint/32056

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