Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang

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Title Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017
 
Creator Nurcahyono, Nurcahyono
Kristiana, Ida
 
Subject
CSR, Agresivitas Pajak, Effective Tax Rate dan GRI 4.0
 
Description This study aims to examine the effect of Corporate Social Responsibility (CSR) on tax aggressiveness. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2017 and the sample in this study amounted to 41 companies. Measurement of the CSR variable using dammy and based on the GRI 4.0 index, tax aggressiveness is measured by the Effective Tax Rate. The research method used in this study is multiple linear regression. The results of this study show that corporate social responsibility has a negative effect on tax aggressiveness.
 
Publisher Universitas Muhammadiyah Semarang
 
Contributor
 
Date 2019-11-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article

 
Format application/pdf
application/pdf
 
Identifier https://jurnal.unimus.ac.id/index.php/MAX/article/view/5180
10.26714/mki.v9i1.5180
 
Source MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 9, No 1 (2019): Articles; 12-19
2580-9482
2087-2836
 
Language eng
 
Relation https://jurnal.unimus.ac.id/index.php/MAX/article/view/5180/4555
https://jurnal.unimus.ac.id/index.php/MAX/article/view/5180/4555
 
Rights Copyright (c) 2019 MAKSIMUM
 

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