ANALISIS PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015 – 2016)

Anggit, Pratamawati (2018) ANALISIS PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015 – 2016). Skripsi thesis, Universitas Wahid Hasyim Semarang.

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Abstract

This study aims to determine the effect of institutional ownership, board of commissioners, audit committee, managerial ownership, audit quality, and corporate social responsibility towards aggressive tax actions in companies listed on the Indonesia Stock Exchange in 2015 – 2016. The independent variables studied are institusional ownership, board of commissioners, audit committee, managerial ownership, audit quality and corporate social responsibility. The population in this study are sompanies that meet the criteria listed on the Indonesia Stock Exchange in 2015 – 2016. The number of samples in this study was 37 samples annually so for two years of study using 74 samples. This research uses proposive sampling technique and using multiple linear regression analysis. The results of this study indicate that the audit committee has an effect on aggressive tax action. Other results such as institusional ownership, board of commissioners, managerial ownership, audit quality, and corporate social responsibility have no effect on aggressive tax action.

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