PENGARUH KEPEMILIKAN KELUARGA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

Kurniati, Fadhilla (2020) PENGARUH KEPEMILIKAN KELUARGA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether family ownership and corporate social responsibility variables have an influence on tax aggressiveness in manufacturing industry companies in the Indonesia stock exchange. Theories used in this research are Agency Theory and Legitimacy Theory. The population is all manufacturing industry companies listed on the Indonesia Stock Exchange, while the sample used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, with a total sample of 54 companies. The data analysis technique used in this study is multiple regression analysis to determine the effect of family ownership and corporate social responsibility on tax aggressiveness. The results obtained showed that the family ownership variable has a positive effect on tax aggressiveness, and the corporate social responsibility variable has a negative effect on company aggressiveness. Keywords: family ownership, corporate social responsibility,tax aggressiveness

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