THE IMPACT OF CORPORATE RISK, CORPORATE SOCIAL RESPONSIBILITY AND FAMILY OWNERSHIP ON TAX AGGRESSIVENESS (Empirical Study On Manufacturing Companies List On Indonesian Stock Exchange 2010-2015)

Yuni Rahma Triobella; Dwi Fitri Puspa; Herawati Herawati

THE IMPACT OF CORPORATE RISK, CORPORATE SOCIAL RESPONSIBILITY AND FAMILY OWNERSHIP ON TAX AGGRESSIVENESS (Empirical Study On Manufacturing Companies List On Indonesian Stock Exchange 2010-2015)

Authors

Yuni Rahma Triobella
Dwi Fitri Puspa
Herawati Herawati

Abstract

Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010 to 2015. The samples are selected using purposive sampling method. There are 63 manufacturing companies as sample in this study. 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 Risk has significantly influenced tax aggressiveness while Corporate Social Responsbility and family ownership has not significantly influenced tax aggressiveness.

Keyword : tax aggressiveness, Corporate Risk, Corporate Social Responsibility, family ownership.