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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Nur Hajijah, Evi
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Economics, Econometrics & Finance

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Analisis pengaruh corporate social responsibility dan corporate governance terhadap agresivitas pajak Nur Hajijah, Evi; Septiyanti, Ratna; Agustina, Yenni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.168 KB) | DOI: 10.32670/fairvalue.v5i1.1773

Abstract

This study aims to examine the effect of corporate social responsibility and corporate governance on tax aggressiveness. The dependent variable used in this study is tax aggressiveness. The independent variables in this study are corporate social responsibility, independent commissioners, institutional ownership, board of directors, and audit committee. The population in this study are manufacturing companies listed in Indonesian Stock Exchange in the year 2015-2020. The sampling method used in this research is purposive sampling method. Technical analysis of data using multiple linear regression analysis using SPSS 24 program. The results show that all independent variables have a positive effect in tax aggressiveness, meaning that the more disclosure of corporate social responsibility, the number of independent commissioners, institutional ownership, board of directors, and audit committee have no effect on tax aggressiveness.
Co-Authors agustina, yenni Ratna Septiyanti