📅 06 September 2022
DOI: 10.58192/ebismen.v1i3.51
PENGARUH CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Universitas Maritim AMNI
📄 Abstract
This study aims to find empirical evidence about the effect of corporate governance on tax aggressiviness with the disclosure of corporate social responsibility as a moderating variable seen from the financial statements listed on the IDX. The sampel data is 193 annual financial reports in 2016-2020. The analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS version 21 program. Based on the results of data analysis and discussion conducted, it can be concluded that corporate governance has a positive effect on tax aggressiviness. Corporate social responsibility can weaken the negative influence of corporate governance on tax aggressiveness.
🔖 Keywords
#Coporate Governance
#Tax Aggressiveness
#Corporate Social Responsibility.
ℹ️ Informasi Publikasi
Tanggal Publikasi
06 September 2022
Volume / Nomor / Tahun
Volume 1, Nomor 3, Tahun 2022
📝 HOW TO CITE
Dewi Kusuma Wardani; Agnesia Jeni Dodok, "PENGARUH CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI," Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN), vol. 1, no. 3, Sep. 2022.
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