Pengaruh Corporate Social Responsibility Dan Struktur Corporate Governance Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun (2012-2016)

Yuswarnisa, Yuswarnisa (2018) Pengaruh Corporate Social Responsibility Dan Struktur Corporate Governance Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun (2012-2016). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of corporate social responsibility, independent commissioners, institutional ownership, audit committees on the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange 2012-2016. The dependent variable used is tax aggressiveness which is predicted by Effective Tax Rates (ETR). While the independent variables consisted of corporate social responsibility, independent commissioners, institutional ownership, and audit committees. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) 2012-2016. The technique in sampling was purposive sampling and obtained a sample of 9 companies with a total of 45 observations. Data analysis was carried out by multiple regression analysis using the SPSS version 25 program. The results of this study simultaneously show that corporate social responsibility, independent commissioners, institutional ownership, audit committees have a significant effect on tax aggressiveness. Meanwhile, partially the results of this study indicate that institutional ownership variables influence the aggressiveness of taxes, while the variables of corporate social responsibility, independent commissioners, and audit committees do not affect the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange in 2012-2016.

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