PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN KEPEMILIKAN INSTITUSIONAL PADA AGRESIVITAS PAJAK

Ni Putu Deiya Suprimarini · Herkulanus Bambang Suprasto

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Corporate Taxation and Avoidance Taxation and Compliance Studies Corporate Governance and Financial Management

Abstract

The purpose of this study was to determine the effect of corporate social responsibility, quality audits, and institutional ownership on the tax aggressiveness. The population used is manufacturing companies listed on the Indonesian Stock Exchange 2013-2015 period by using purposive sampling to obtain about 99 samples data collected with nonparticipant observation. This study used multiple linear regression analysis with the results of the analysis are corporate social responsibility has significant negative effect on the tax agressiveness. Audits quality has significant positive effect on the tax agressiveness. Institutional ownership has no effect on the tax aggressiveness.

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2019Pengaruh Manajemen Laba Pada Agresivitas Pajak dan Implikasinya Terhadap Nilai Perusahaan 2022The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation 2020Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi 2020PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2018)2024Pengaruh Ukuran Perusahaan, Inventory Intensity, dan Kepemilikan Instutisional terhadap Agresivitas Pajak (Pada Perusahaan Pada Manufaktur Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia periode 2018 - 2022)

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