PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2018)

Satriawaty Migang · Winda Rivia Dina

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

Abstract

ABSTRACT This study aims to examine the effect of corporate governance and disclosure of corporate social responsibility on the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 8 sample companies from 38 populations. Tax aggressiveness is proxied using ETR, corporate governance is proxied using independent commissioners, audit committees, and institutional ownership. Corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results of this study indicate that corporate governance that is proxied by using independent commissioners and institutional ownership also corporate social responsibility has an effect on tax aggressiveness, while corporate governance that is proxied using audit committees does not affect tax aggressiveness. Keywords: tax aggressiveness, corporate governance, corporate social responsibility.

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2018Tax Aggressiveness and Corporate Transparency 2012Corporate social responsibility and tax aggressiveness: a test of legitimacy theory 2016PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2017PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, INVENTORY INTENSITY, CAPITAL INTENSITY DAN LEVERAGE PADA AGRESIVITAS PAJAK 2017PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK 2018PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Perusahaan Pertambangan yang terdaftar di BEI)2015Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak 2016Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO

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