Simamora, Ricardo Manerak Manumpak (2023) Pengaruh Pengungkapan Corporate Social Responsibility, Komisaris Independen, Komite Audit Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (bei) Periode 2020-2022. Other thesis, Universitas Islam Riau.

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Abstract

Taxes can be interpreted as mandatory contributions to the state owed by individuals or entities that are coercive by law. Taxes as the main source of state revenue are used to finance routine and development expenditures. This study aims to examine and analyze the influence of Corporate Social Responsibility variables; independent commissioner; audit committee; and company size on Tax Aggressiveness in mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study is 53 mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample was selected using a purposive sampling technique in order to obtain 15 companies that met the research criteria during the 2020-2022 timeframe. Data analysis used multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the Corporate Social Responsibility variable, the independent commissioner and the audit committee have a negative effect on tax aggressiveness. The firm size variable has a positive effect on tax aggressiveness. Simultaneously the variables of corporate social responsibility, independent commissioners, audit committees and company size have no significant effect on tax aggressiveness.

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