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Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Agresivitas Pajak (Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar pada Bursa Efek Indonesia Tahun 2017-2019)

Adetya, Nahdya Maulidini (2021) Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Agresivitas Pajak (Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar pada Bursa Efek Indonesia Tahun 2017-2019). Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf
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BAB I.pdf

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BAB II.pdf

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BAB III.pdf
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BAB IV.pdf
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BAB V.pdf

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LAMPIRAN.pdf
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Abstract

This study aims to analyze the effect of good corporate govenance and corporate social responsibility on tax aggressiveness. The dependent variable used in this study is tax aggressiveness. The independent variables in this study are the audit committee, institutional ownership, managerial ownership, executive compensation, independent commissioners and corporate social responsibility. The population in this study are all infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling method used in sampling was purposive sampling method. The data analysis technique used is multiple linear regression analysis using SPSS 24. The results of this study show that the audit committee, institutional ownership, managerial ownership, executive compensation and corporate social responsibility have no effect on tax aggressiveness while independent commissioners have an effect on tax aggressiveness.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NAHDYA MAULIDINI ADETYA
Date Deposited: 28 Apr 2021 07:46
Last Modified: 28 Apr 2021 07:46
URI: http://eprints.perbanas.ac.id/id/eprint/7680

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