PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA PERUSAHAAN PERTAMBANGAN

AGUSTINA, SOLEHA and Fuadah, Luk Luk and Meirawati, Eka (2018) PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA PERUSAHAAN PERTAMBANGAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aimed to test the effect of profitability and corporate social responsibility disclosure on income tax aggressiveness of corporate taxpayer at mining companies that listed on the Indonesia Stock Exchange (IDX) period 2014-2016. The research method used in this study is multiple regression analysis with the total sample 39 observations. The Independent variable in this study is income tax aggressiveness that proxied by effective Tax Ratio (ETR). The results of this study indicate that the profitability has a negative and significant effect to income tax aggressiveness, and corporate social responsibility disclosure has a negative effect to income tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax aggressiveness, profitability, disclosure of Corporate Social Responsibility, tax incentives.
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	09 Sep 2019 01:18
Last Modified:	09 Sep 2019 01:18
URI:	http://repository.unsri.ac.id/id/eprint/6626

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