Date: 01-12-2021 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK ( Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2014-2016)

Detail
Author Joshua Santosa
Category Akuntansi Keuangan dan Auditing

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility and Majority Ownership affect the Tax Aggressiveness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the 2014-2016 period. 2014-2016. Sample selection through purposive sampling method. There were 21 companies that met the criteria as a sample of research so that the research data amounted to 63. The results of this study indicate that Corporate Social Responsibility has a positive and significant effect on tax aggressiveness, and ownership of the majority has a negative and significant effect on tax aggressiveness.