PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN KEPEMILIKAN INSTITUSIONAL PADA AGRESIVITAS PAJAK

  • Ni Putu Deiya Suprimarini Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Bambang Suprasto H Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study was to determine the effect of corporate social responsibility, quality audits, and institutional ownership on the tax aggressiveness. The population used is manufacturing companies listed on the Indonesian Stock Exchange 2013-2015 period by using purposive sampling to obtain  about 99 samples data collected with nonparticipant observation. This study used multiple linear regression analysis with the results of the analysis are corporate social responsibility has significant negative effect on the tax agressiveness. Audits quality has significant positive effect on the tax agressiveness. Institutional ownership has no effect on the tax aggressiveness.

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Published
2017-05-15
How to Cite
SUPRIMARINI, Ni Putu Deiya; SUPRASTO H, Bambang. PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN KEPEMILIKAN INSTITUSIONAL PADA AGRESIVITAS PAJAK. E-Jurnal Akuntansi, [S.l.], v. 19, n. 2, p. 1349-1377, may 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/28253>. Date accessed: 13 nov. 2024.
Section
Articles

Keywords

Tax Agressiveness, CSR, Audits Quality, Institutional Ownership