TY  - THES
A1  - Septriani, Tiara
KW  - Corporate Social Responsibility
KW  -  Independent Board of
Commissioners
KW  -  Board of Directors
KW  -  Cash Effective Tax Rate.
Corporate Social Responsibility
KW  -  Dewan Komisaris Independen
KW  - 
Dewan Direksi
KW  -  Cash Effective Tax Rate.
N1  - Penelitian ini bertujuan untuk menguji Pengaruh Corporate Social Responsibilty,
Dewan Komisaris Independen, dan Dewan Direksi terhadap Cash Effective Tax
Rate. Penelitian ini menggunakan jenis penelitian kuantitatif, data dikumpulkan
dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia (BEI) tahun 2021 ? 2023. Dengan menggunakan teknik analisis data
menggunakan software IBM SPSS versi 25. Metode pengambilan sampel yang
digunakan adalah purposive sampling. Hasil penelitian ini adalah 1). CSR tidak
berpengaruh signifikan terhadap Cash Effective Tax Rate (CETR). 2). Dewan
Komisaris Independen berpengaruh positif dan signifikan terhadap Cash Effective
Tax Rate (CETR). 3). Dewan Direksi memiliki pengaruh positif dan signifikan
terhadap Cash Effective Tax Rate (CETR).
UR  - https://eprints.untirta.ac.id/48891/
TI  - 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)
EP  - 111
PB  - Universitas Sultan Ageng Tirtayasa
ID  - eprintuntirta48891
Y1  - 2025///
N2  - 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).
M1  - sarjana
AV  - restricted
ER  -