PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)

GIANDA, MIFTA and Aspahani, Aspahani and Patmawati, Patmawati (2022) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study was conducted to examine the effect of disclosure of corporate social responsibility, independent commissioners and capital intensity on tax aggressiveness in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The method used in this research is descriptive quantitative method. The research population is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The study used purposive sampling technique to determine the sample criteria. A sample of 14 companies with a period of 5 years so that the observation data obtained were 70 samples. Hypothesis testing using multiple regression analysis technique using SPSS Version 28. The results of this study indicate that corporate social responsibility and independent commissioners have no effect on tax aggressiveness, while capital intensity affects tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Social Responsibility, Komisaris Independen, Capital Intensity, Agresivitas Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mifta Gianda
Date Deposited:	25 Oct 2022 02:30
Last Modified:	25 Oct 2022 02:30
URI:	http://repository.unsri.ac.id/id/eprint/81040

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