文章基本信息

标题：Pengaruh Corporate Social Responsibility dan Komisaris Independen terhadap Agresivitas Pajak
本地全文：下载
作者：Yanti Nova Lita Simorangkir ; Bambang Subroto ; Wuryan Andayani 等
期刊名称：Jurnal Manajemen Dan Kewirausahaan
印刷版ISSN：2301-9093
电子版ISSN：2540-8259
出版年度：2018
卷号：6
期号：2
页码：225-239
DOI：10.26905/jmdk.v6i2.2277
摘要：This study aims to determine the effect of the corporate sosial responsibility and independent commissioners on tax aggressiveness. This study are conducted on 130 firm-years manufacturing firms listed in the Indonesian Stock Exchange during period of 2012 to 2016, selected based on purposive sampling method. Tax aggressiveness is proxy by ETR. Corporate social responsibility activities measured based on disclosures referring to Gobal Reporting Initiative (GRI) guideline. Independent commissioner is the proportion of independent commissioner in the board of commissioners. The results show that: 1) tax aggressiveness can be suppressed by the increasing activity of corporate social responsibility, 2) tax aggressiveness is not influenced by independent commissioners in the company.
其他摘要：This study aims to determine the effect of the corporate sosial responsibility and independent commissioners on tax aggressiveness. This study are conducted on 130 firm-years manufacturing firms listed in the Indonesian Stock Exchange during period of 2012 to 2016, selected based on purposive sampling method. Tax aggressiveness is proxy by ETR. Corporate social responsibility activities measured based on disclosures referring to Gobal Reporting Initiative (GRI) guideline. Independent commissioner is the proportion of independent commissioner in the board of commissioners. The results show that: 1) tax aggressiveness can be suppressed by the increasing activity of corporate social responsibility, 2) tax aggressiveness is not influenced by independent commissioners in the company. https://doi.org/10.26905/jmdk.v6i2.2277
关键词：Corporate Social Responsibility; Independent Commissioner; Tax
其他关键词：Corporate Social Responsibility; Independent Commissioner; Tax Aggressiveness