PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi empiris pada perusahaan non keuangan yang terdaftar di BEI tahun 2013-2017)

MADARINA, Amalia and ARDIYANTO, Moh Didik (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi empiris pada perusahaan non keuangan yang terdaftar di BEI tahun 2013-2017). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
604Kb

Abstract

This study examines how the dimensions of Corporate Social Responsibility (CSR) influence the tax aggressiveness of the company. CSR economic dimension, CSR environmental dimension, and CSR social dimension as independent variables measured by the Global Reporting Initiative (GRI) G4 indexes. Meanwhile, tax aggressiveness is measured by 2 proxies, ETR1 and ETR2. The selection of this research sample was conducted using a purposive sampling method for all Indonesian non-financial companies listed on the Indonesia Stock Exchange in 2013-2017. The number of final samples obtained was 63 consisting of 19 companies over a period of 5 years. Testing this sample uses a multiple regression analysis model. Overall, the study found that CSR economic dimensions have a positive and significant influence on tax aggressiveness as measured by both proxies. CSR environmental dimensions do not have a significant effect on tax aggressiveness using either ETR1 or ETR2. While CSR social dimension has a negative and significant influence on tax aggressiveness with ETR1 proxy and has a positive and significant effect on tax aggressiveness as measured by ETR2 proxy.

Item Type:Thesis (Undergraduate)
Additional Information:CSR, CSR Economic Dimension, CSR Environmental Dimension, CSR Social Dimension, Tax Aggressiveness
Uncontrolled Keywords:CSR, CSR Economic Dimension, CSR Environmental Dimension, CSR Social Dimension, Tax Aggressiveness
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:76595
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:24 Sep 2019 11:13
Last Modified:24 Sep 2019 11:13

Repository Staff Only: item control page