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All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan The Accounting Journal of Binaniaga Jurnal Akuntansi International Journal of Supply Chain Management SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Bulletin of Counseling and Psychotherapy Open Access Indonesia Journal of Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Open Access Indonesia Journal of Social Sciences JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi
Istianingsih Sastrodiharjo, Istianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
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Journal : Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)

 1 
STUDI NEGARA ASEAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MEDIASI PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Indra Sulistiana; Istianingsih Istianingsih
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.593 KB) | DOI: 10.35448/jte.v13i2.4323

Abstract

This research aim to analyze influence of Good Corporate Governance toTax AvoidancewithCorporate Social Responsibility Disclosure as a intervening variable(Case Study on The Association of Southeast Asian Nations(ASEAN) Countries. Technique sampling is purposive sampling. The research is conducted on the TOP 50 of Manufacturingcompaniesin The Association of Southeast Asian Nations(ASEAN) Countries (2014-2015) range of time. The estimation model being used is multiple regression analysis.The purpose of this study was to determine are Good Corporate Governancehave an influence on Tax Avoidanceand is Corporate Social Responsibility Disclosureable to mediate the relationship Good Corporate Governanceto Tax Avoidance. The study involved trivariables, which is, one dependent variable, oneindependent variables and one variable of moderation. The dependent variable in this study was Tax Avoidance. The independent variables in this study are Good Corporate Governance, and  Corporate Social Responsibility Disclosureas a interveningvariable.Keywords     :  Good Corporate Governance, Tax Avoidance, Corporate Social Responsibility Disclosure.
Co-Authors Adelina Suryati Adelina Suryati Aditya Riyadi, Dimas Agung Setiawan Agus Dharmanto Ake Wihadanto Alnasvi, Dalfian Aloysius Harry Mukti Andrian Andrian Andrian Andrian Arfan Ikhsan, Arfan Arif Pujianto Aulia, Ismiani Baiti, Nurul Bintang Narpati Cahyadi Husadha Dewi Ratnasari Dian Sudiantini Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fried Sinlae Handayani, Milda Hapzi Ali Hariyanto, Oda I.B Haryanto , Raden Achmad Huiser Mangalindung, Giovani I Putu Sutama Idel Eprianto Indra Sulistiana Kamilah Sa’diah Kardinah Indrianna Meutia Kardinah Indrianna Meutia Kisno Kisno Kisno Kisno Maidani, Maidani Manurung, Gerson Marinda, Nera Maulana Ibrahim, Afif Mukti, Aloysius Harry Ni Nyoman Sawitri Nurjanah Nurjanah Oda I.B Hariyanto Pangaribuan, David Parno Prasetyo, Ery Teguh Pratiwi Nila Sari Primadi Candra Susanto Qibtiyana, Mariyatul R Wisnu Prio Pamungkas Raden Achmad Haryanto Rahmadani, Meira Rely, Gilbert Restu Cinthya Ayu Riyad Goza Rahmat Robertus Suraji Rossa, Elia Saputra Hasibuan, Edi Sari , Pratiwi Nila Setiowati, Dani Pramesti Setyo Hari Wijanto Simbolon, Agustina Yohana Sugeng Suroso Titania Febiola Tri Widyastuti Tri Widyastuti Utama, Bryan Pramudya Waluyo, Ponco Wastam Wahyu Hidayat Wiwik Utami Yayan Hendayana Yoganingsih, Tutiek Zen, Agustian