PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK

Autor:	Juniati Gunawan
Jazyk:	English<br />Indonesian
Rok vydání:	2017
Předmět:	corporate social responsibility corporate governance tax aggressiveness Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Zdroj:	Jurnal Akuntansi, Vol 21, Iss 3, Pp 425-436 (2017)
Druh dokumentu:	article
ISSN:	1410-3591 2549-8800
DOI:	10.24912/ja.v21i3.246
Popis:	This study aims to find out the influence of corporate social responsibility (CSR) and corporate governance (CG) with tax aggressiveness. Sample in this study is 42 with criterias: companies in Indonesia whichprovide sustainability reports in 2014 and obtain positif profit. Analysis were conducted byusing multiple regression analysis. The result shows that CSR significantly influencetax aggresiveness. The more extensive CSRdisclosures, it seems that companies tend to be more aggressive in applyingtax. On the other hand, this study finds that corporate governance (CG) does not significantly influence tax aggressiveness. A good corporate governance score doesnot mean an effective corporate governance mechanism in combating un ethical behavior of managers in managing taxes.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/5b96fff308214e8ab2ed9f88880b5521 Zobrazit plný text záznamu View record in DOAJ