The effect of corporate social responsibility on tax aggressiveness at sharia and convetional banks in indonesia

Yusuf Juhamino Etfan, 1442520102 (2018) The effect of corporate social responsibility on tax aggressiveness at sharia and convetional banks in indonesia. Sarjana Terapan thesis, POLITEKNIK NEGERI MALANG.

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Abstract

The purpose of this research is to analyze the effect of corporate social responsibility as independent variable to tax aggressiveness as dependent variable and profitability, leverage, size as control variables. The data used are 4 sharia banks and 4 conventional banks that listed in Indonesia stock exchange in 2012-2016. Data collection method used documentation. This study uses multiple linear regression as an analytical tool. The results of this study indicate that corporate social responsibility has a negative no significant effect on tax aggressiveness. If separated by bank type, sharia has negative no significant and for conventional has positive no significant effect on tax aggressiveness The results of this study are expected to reveal the bank's corporate social responsibility as a form of concern for the environment, not just to reduce the tax burden. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Profitability, Leverage, Size

Nomor Panggil

658.408 3 ETF C1

Nomor Register

145/DIV-AKM/2018

Item Type: Thesis (Sarjana Terapan)
Uncontrolled Keywords: Keywords: Corporate Social Responsibility, Tax Aggressiveness, Profitability, Leverage, Siz
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.408 Social responsibility of executive management > 658.408 3 Social responsibility of executive management
Divisions: Jurusan Akuntansi > D-IV Sarjana Terapan (AK) > Akuntansi Manajemen (AKM)
Depositing User: Mr. Robbi Rakhmawan
Date Deposited: 05 Mar 2020 01:08
Last Modified: 05 Mar 2020 01:08
URI: http://repository.polinema.ac.id/id/eprint/211

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