Manik, Patar (1351219) (2017) Pengaruh Corporate Social Responsibility. Leverage, dan Komisaris Independen Terhadap Agresivitas Pajak. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, leverage, dan komisaris independen terhadap agresivitas pajak yang diukur dengan Effective Tax Rates (ETR), pada perusahaan Index LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2014. Sampel dalam penelitian ini dipilih berdasarkan purposive sampling sehingga didapatkan jumlah sampel sebanyak 28 perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda dan data uji dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa corporate social responsibility, leverage dan komisaris independen tidak memiliki pengaruh terhadap agresivitas pajak baik secara parsial maupun simultan.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | corporate social responsibility, leverage, komisaris independen, agresivitas pajak |
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 18 Sep 2017 08:25 |
| Last Modified: | 18 Sep 2017 08:25 |
| URI: | http://repository.maranatha.edu/id/eprint/23177 |
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