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
View Publication Info| Field | Value | |
| Title |
Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017
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| Creator |
Nurcahyono, Nurcahyono
Kristiana, Ida |
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| Subject |
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CSR, Agresivitas Pajak, Effective Tax Rate dan GRI 4.0 |
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| 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.
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| Publisher |
Universitas Muhammadiyah Semarang
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| Contributor |
—
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| Date |
2019-11-07
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
application/pdf |
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| Identifier |
https://jurnal.unimus.ac.id/index.php/MAX/article/view/5180
10.26714/mki.v9i1.5180 |
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| Source |
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 9, No 1 (2019): Articles; 12-19
2580-9482 2087-2836 |
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| Language |
eng
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| 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 |
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| Rights |
Copyright (c) 2019 MAKSIMUM
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