PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR KEPEMILIKAN ASING DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Trinando, Roby (2018) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR KEPEMILIKAN ASING DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT Taxes are the biggest revenue source of state, so that the aggressiveness of the tax is strongly discourage by the government. In reality, there are many cases of companies that do aggressiveness taxes that will make state get lossThis study aims to determine the effect of CSR disclosure, foreign ownership structure, and company size tehadap agresivitas tax. The sample of research that meets the criteria amounts to 78 manufacturing industry companies listed on the Indonesia Stock Exchange with observation period of 2015-2017. Sampling using purposive sampling. Data analysis techniques use multiple linear regression with SPSS program. The results showed that CSR disclosure and foreign ownership structure had no significant effect on tax aggressiveness, while firm size had an effect on tax aggressiveness. Key words: Corporate Social Responsibility, Foreign Ownership, Company Size, Tax Aggressiveness.

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