Pengaruh Corporate Social Responsibility Dan Komisaris Independen Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi

Welerubun, Marselina (2020) Pengaruh Corporate Social Responsibility Dan Komisaris Independen Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi. Doktor thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji serta menganalisis pengaruh corporate social responsibility dan komisaris independen terhadap agresivitas pajak dengan profitabilitas sebagai variabel moderasi. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dan diperoleh 150 sampel selama tahun 2016-2018 dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan dalam penelitian ini yaitu analisis regresi berganda. Hasil penelitian menunjukan corporate social responsibility kuantitas dan kualitas berpengaruh terhadap agresivitas pajak. Komisaris independen tidak memiliki pengaruh terhadap agresivitas pajak. Profitabilitas tidak dapat memoderasi hubungan corporate social responsibility kuantitas, kualitas dan komisaris independen terhadap agresivitas pajak.

English Abstract

The objective of this study is to assess and analyze the effect of corporate social responsibility and independent commissioner on tax aggressiveness with the moderation of profitability. Using purposive sampling, the data of manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018 were collected, resulting in 150 samples. The results of the multiple linear regression analysis indicate that the quantity and quality of corporate social responsibility influences tax aggressiveness and that independent commissioner does not affect tax aggressiveness. Furthermore, profitability does not moderate the effect of corporate social responsibility’s quantity and quality and independent commissioner on tax aggressiveness.

Other obstract

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Item Type: Thesis (Doktor)
Identification Number: TES/658.408/WEL/p/2020/042000495
Uncontrolled Keywords: SOCIAL RESPONSIBILITY OF BUSINESS, PROFIT
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management
Divisions: S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Budi Wahyono Wahyono
Date Deposited: 17 Jan 2020 06:52
Last Modified: 19 Sep 2023 08:41
URI: http://repository.ub.ac.id/id/eprint/178047
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