ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR LOGAM DAN MINERAL YANG TERDAFTAR DI BEI TAHUN 2014-2018)

YUNISTIN, AUDRE and Aspahani, Aspahani and Budiman, Anton Indra (2020) ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR LOGAM DAN MINERAL YANG TERDAFTAR DI BEI TAHUN 2014-2018). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381821049.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031381821049_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (9MB) | Request a copy
Preview	Text RAMA_62201_01031381821049_0004076603_0016107709_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (965kB) | Preview
	Text RAMA_62201_01031381821049_0004076603_0016107709_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (306kB) | Request a copy
	Text RAMA_62201_01031381821049_0004076603_0016107709_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (417kB) | Request a copy
	Text RAMA_62201_01031381821049_0004076603_0016107709_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (459kB) | Request a copy
	Text RAMA_62201_01031381821049_0004076603_0016107709_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (135kB) | Request a copy
	Text RAMA_62201_01031381821049_0004076603_0016107709_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (250kB) | Request a copy
	Text RAMA_62201_01031381821049_0004076603_0016107709_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (885kB) | Request a copy

Abstract

This study aims to examine the effect of corporate social responsibility on tax aggressiveness with profitabilit, firm size and capital intensity variables as control variable. In this study, tax aggressiveness was measured using the Effective Tax Rate (ETR) as dependent variable. This study used financialreport and annual reportfrom mining companies of metal and mineral subsectors that listed in Indonesia Stock Exchange on 2014-2018 period. The research sample was determined using a purposive sampling technique. From this technique, 8 companies were eligible as sample. Data analysis was performed using the classical assumption test and hypothesis test using multiple linear regression methods. The results of this study indicate that firm size and capital intensity affect tax aggressiveness. Corporate social responsibility and profitabilitas has no effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Social Responsibility, Profitability, Company Size, Capital Intensity, and Tax Aggressivenes
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Depositing User:	Users 8210 not found.
Date Deposited:	25 Sep 2020 03:33
Last Modified:	25 Sep 2020 03:33
URI:	http://repository.unsri.ac.id/id/eprint/35653

Actions (login required)

View Item