PENGARUH AGRESIVITAS PAJAK, CORPORATE SOCIAL RESPONSIBILITY DAN KOMISARIS INDEPENDEN TERHADAP SUSTAINABILITY REPORT (STUDI PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

CALLISTA, AVELIA and Tjandrakirana DP, Rina and Budiman, Anton Indra (2022) PENGARUH AGRESIVITAS PAJAK, CORPORATE SOCIAL RESPONSIBILITY DAN KOMISARIS INDEPENDEN TERHADAP SUSTAINABILITY REPORT (STUDI PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine the effect of Tax Aggressiviness, Corporate Social Responsibility, and Independent Commissioner on Sustainability Report. The data type in this research was secondary data which was the financial report and sustainability report listed in Indonesian Stock Exchange. The population in this study was LQ45 index companies on 2016-2020. The sampel was taken by using purposive sampling method with total 12 observation samples. Analysis technique in this paper used Multiple Linear Regression using SPSS 25.0 program. The result of this study was variabel tax aggressiviness and independent commissioners have no and no significant effect on the sustainability report, while corporate social responsibility has a significant positive effect on sustainability report. Liminations on this study were that sample used is only 12 companies that meet the criteria because there are still companies that are not consistently listed on the LQ45 index on the Indonesia Stock Exchange and some companies also do not publish a sustainability report every year. Researchers also conducted measurements manually by looking at the company’s financial statements and sustainability reports. This study also uses indicators that are different from previous studies, as well corporate governance variables that only independent commissioners use.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, Corporate Social Responsibility, Komisaris Independen, Sustainability Report
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:	Avelia Callista
Date Deposited:	30 Aug 2022 07:19
Last Modified:	30 Aug 2022 07:19
URI:	http://repository.unsri.ac.id/id/eprint/78012

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