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Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kompetensi Komite Audit

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This study aims to examine the effect of disclosure of corporate social responsibility on tax aggressiveness by moderating the competence of the audit committee. The independent variable used in this study is corporate social responsibility. While the dependent variable in this study is tax aggressiveness. This study also uses a moderating variable, namely the competence of the audit committee. This company uses 163 manufacturing companies listed on the Indonesia Stock Exchange in 2018. The research sample was selected by purposive sampling method and 47 companies were selected as samples that met the criteria. The type of data used is secondary data taken from www.idx.co.id. By using the panel data status, the results of this study found that the disclosure of corporate social responsibility has a negative relationship with tax aggressiveness. Audit committees with competence in accounting or finance weaken the relationship between disclosure of corporate social responsibility and tax aggressiveness.

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Ketersediaan

AKU20/065

AKU 20/065

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 20/065

Penerbit

Jakarta : Universitas Trilogi., 2020

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

Komentar

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