Skripsi

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021). 

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Penilaian

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This study was conducted to examine the effect of disclosure of corporate social responsibility, independent commissioners and capital intensity on tax aggressiveness in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The method used in this research is descriptive quantitative method. The research population is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The study used purposive sampling technique to determine the sample criteria. A sample of 14 companies with a period of 5 years so that the observation data obtained were 70 samples. Hypothesis testing using multiple regression analysis technique using SPSS Version 28. The results of this study indicate that corporate social responsibility and independent commissioners have no effect on tax aggressiveness, while capital intensity affects tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207004335	T81040	T810402022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T810402022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xv, 63 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

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