SUDARMAWAN, FIRMAN (2017) PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2015. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of Corporate Governance through Institutional Ownership, Independent Commissioner, and Audit Committee and Corporate Social Responsibility to Tax aggressiveness. The research used agency theory to see the research problem. The study was conducted on manufacturing companies listed on the IDX period 2013-2015 with a sample size of 55 companies. Analysis of data using multiple regression to know the partial influence between each independent variable to the dependent variable. The results show that institutional ownership, independent commissioner and Corporate Social Responsibility have proven to influence tax aggressiveness. As many as the Audit Committee has not been proven to have an effect on tax aggressiveness.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Yuvisa Ibrani, Ewing UNSPECIFIED Thesis advisor Mulyadi, Roza UNSPECIFIED
Additional Information:	Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Governance yang diproksi melalui Kepemilikan Institusional, Komisaris Independen, dan Komite Audit dan Corporate Social Responsibility terhadap Agresivitas Pajak. Penelitian menggunakan teori keagenan untuk melihat permasalahan penelitian. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di BEI periode 2013-2015 dengan jumlah sampel 55 perusahaan. Analisis data menggunakan regresi berganda untuk mengetahui pengaruh parsial antara masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan kepemilikan institusional, komisaris independen dan Corporate Social Responsibility terbukti berpengaruh terhadap agresivitas pajak. Sedangka komite Audit tidak terbukti berpengaruh terhadap agresivitas pajak.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Admin Eprints Untirta
Date Deposited:	30 Sep 2021 03:23
Last Modified:	30 Sep 2021 03:23
URI:	http://eprints.untirta.ac.id/id/eprint/1783

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