relation: https://eprints.untirta.ac.id/48891/ title: Pengaruh Corporate Social Responsibility, Dewan Komisaris Independen, dan Dewan Direksi terhadap Cash Effective Tax Rate (Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) creator: Septriani, Tiara subject: HF5601 Accounting description: This research aims to examine the influence of Corporate Social Responsibility, Independent Board of Commissioners, and Board of Cash Effective Tax Rate. This research uses quantitative research, data is collected from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 2021 - 2023. By using data analysis techniques using IBM SPSS software version 25. The sampling method used is purposive sampling. The results of this research are 1). Corporate Social Responsibility (CSR) does not have a significant effect on Cash Effective Tax Rate (CETR). 2). The Independent Board of Commissioners has a positive and significant effect on Cash Effective Tax Rate (CETR). 3). The Board of Directors has a positive and significant effect on Cash Effective Tax Rate (CETR). date: 2025 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/48891/1/TIARA%20SEPTRIANI%205552180131_Full%20Text.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48891/3/TIARA%20SEPTRIANI_5552180131_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48891/4/TIARA%20SEPTRIANI_5552180131_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48891/5/TIARA%20SEPTRIANI_5552180131_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48891/6/TIARA%20SEPTRIANI_5552180131_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48891/7/TIARA%20SEPTRIANI_5552180131_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48891/8/TIARA%20SEPTRIANI_5552180131_Lamp.pdf format: text language: en identifier: https://eprints.untirta.ac.id/48891/17/TIARA%20SEPTRIANI_5552180131_01.pdf identifier: Septriani, Tiara (2025) Pengaruh Corporate Social Responsibility, Dewan Komisaris Independen, dan Dewan Direksi terhadap Cash Effective Tax Rate (Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.