PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2014

Abstract

This research examines the impact of Corporate Social Responsibility and Corporate Governance on tax aggressiveness. Corporate Social Responsibility is measured by Corporate Social Responsibility disclosure and Corporate Governance that is measured using audit quality and concentration ownership while tax aggressiveness is measured using Effective Tax Rate (ETR).

Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The samples are selected using purposive sampling method. Data used in this research is secondary data from the website of Indonesia Stock Exchange www.idx.co.id.

The regression results indicate that Corporate Social Responsibility has not significantly influenced tax aggressiveness while audit quality and concentration ownership has had a positive significant influence on tax aggressiveness.

 

Keyword : tax aggressiveness, Corporate Social Responsibility, audit quality, concentration ownership, Corporate Governance.