Skripsi

PENGARUH CORPORATE SOCIAL RESPONSIBILITY,GENDER DIVERSITY, DEWAN KOMISARIS INDEPENDEN DAN AUDIT FEE TERHADAP AGRESIVITAS PAJAK

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Penilaian

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The purpose of this study was to examine and analyze the effect of corporate social responsibility, gender diversity, independent board of commissioners, and audit fee on tax aggressiveness. The type of data used in this study is secondary data obtained from the official website listed in the Indonesia Stock Exchange. The object of research is manufacturing companies listed in the Indonesia Stock Exchange 2018-2022. The sampling technique used was purposive sampling method with a total sample of 51 companies. Analysis of the data used is multiple linier regression using Software Statistical Program For Social (SPSS) version 26. The results of this study indicate that gender diversity and independent board of commissioners has no effect on tax aggressiveness. However, corporate social responsibility and audit fee have an effect on tax aggressiveness. The limitations of this study are the sample limited to manufacturing companies, the measurement of tax aggressiveness using ony Effective Tax Rate (ETR).

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307005696	T128720	T1287202023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1287202023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xx, 79 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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