PENERAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) DAN PROFITABILITAS TERHADAP DAMPAK PAJAK AGRESIF (STUDI EMPIRIS PADA PERUSAHAAN PEMENANG PENGHARGAAN TOP CSR 2018)

SAPUTRA, AGUNG RACHMANDA and DP, Rina Tjandrakirana and Rahmawati, Meita (2020) PENERAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) DAN PROFITABILITAS TERHADAP DAMPAK PAJAK AGRESIF (STUDI EMPIRIS PADA PERUSAHAAN PEMENANG PENGHARGAAN TOP CSR 2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to provide empirical evidence regarding the application of CSR (Corporate Social Responsibility) and profitability to the impact of tax aggressive. The dependent variable used in this study is aggressive tax planning measured by using ETR (Effective Tax Rates). The independent variable in this study is CSR (Corporate Social Responsibility) and profitability is measured using ROA (Return On Assets). This study uses 26 samples of companies that won the 2018 TOP CSR award from TopBusiness Magazine in the 2016-2018 period. Data analysis using multiple linear regression analysis models. The results of this study indicate that there is no significant effect of CSR and profitability on corporate tax aggressiveness.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Corporate Social Responsibility, CSR, profitabilitas, agresivitas pajak
Subjects: H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget
H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 6907 not found.
Date Deposited: 19 Aug 2020 02:17
Last Modified: 19 Aug 2020 02:17
URI: http://repository.unsri.ac.id/id/eprint/33230

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