AGRESIVITAS PAJAK DARI PRESPEKTIF CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE

Authors

  • Martinus Budiantara Universitas Mercu Buana Yogyakarta
  • Rochmad Bayu Utomo Universitas Mercu Buana Yogyakarta
  • Rambio Hasiholan Manalu Universitas Mercu Buana Yogyakarta

DOI:

https://doi.org/10.33197/jabe.vol6.iss2.2020.624

Keywords:

Tax Agressiveness, CSR, independent board of commissioners, board of directors, audit committee

Abstract

Penelitian ini bertujuan memberikan bukti pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance Terhadap Agresivitas Pajak. objek dalam penelitian adalah Industri Pertanian yang terdaftar di Bursa Efek Indonesia untuk Periode 2016- 2018. Jumlah sampel yang digunakan adalah 42 sampel. Metode Pemilihan sampel dalam penelitian ini menggunakan Purpose Sampling Method. Variabel Dependen penelitian ini adalah Agresivitas Pajak yang diproksikan dengan Effetive Tax Rate (ETR), Variabel Independen penelitian adalah Corporate Social Responsibility, Dewan Komisaris Independen, Dewan Direksi, Komite Audit. Pengolahan data penelitian menggunakan software SPSS 24 dengan Metode Statistika Deskriptik, Uji Asumsi Klasik, Analisis Regresi Berganda dan Uji Hipotesis.Hasil Penelitian Menunjukan bahwa
Corporate Social Responsibility (CSR) tidak berpengaruh terhadap Agresivitas Pajak, Dewan Komisaris Independen Berpengaruh Negatif terhadap Agresivitas Pajak, Dewan Komisaris Berpengaruh Terhadap Positif Agresivitas Pajak, dan Komite Audit Tidak Berpengaruh terhadap Agresivitas Pajak.

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Published

2021-06-11

How to Cite

Budiantara, M., Utomo, R. B., & Manalu, R. H. (2021). AGRESIVITAS PAJAK DARI PRESPEKTIF CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE. Jurnal Akuntansi Bisnis Dan Ekonomi, 6(2), 1755–1766. https://doi.org/10.33197/jabe.vol6.iss2.2020.624

Issue

Vol. 6 No. 2 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Section

Articles

License

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