PENGARUH CORPORATE SOCIAL RESPONSIBILITY,GENDER DIVERSITY, DEWAN KOMISARIS INDEPENDEN DAN AUDIT FEE TERHADAP AGRESIVITAS PAJAK

AZIZ, ABDUL and Kalsum, Umi (2023) PENGARUH CORPORATE SOCIAL RESPONSIBILITY,GENDER DIVERSITY, DEWAN KOMISARIS INDEPENDEN DAN AUDIT FEE TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine and analyze the effect of corporate social responsibility, gender diversity, independent board of commissioners, and audit fee on tax aggressiveness. The type of data used in this study is secondary data obtained from the official website listed in the Indonesia Stock Exchange. The object of research is manufacturing companies listed in the Indonesia Stock Exchange 2018-2022. The sampling technique used was purposive sampling method with a total sample of 51 companies. Analysis of the data used is multiple linier regression using Software Statistical Program For Social (SPSS) version 26. The results of this study indicate that gender diversity and independent board of commissioners has no effect on tax aggressiveness. However, corporate social responsibility and audit fee have an effect on tax aggressiveness. The limitations of this study are the sample limited to manufacturing companies, the measurement of tax aggressiveness using ony Effective Tax Rate (ETR).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Social Responsibility, Gender Diversity, Dewan Komisaris Independen, Audit Fee, 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:	Abdul Aziz
Date Deposited:	15 Sep 2023 07:56
Last Modified:	15 Sep 2023 07:56
URI:	http://repository.unsri.ac.id/id/eprint/128720

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