PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN BOARD DIVERSITY GENDER TERHADAP TAX AGGRESSIVE DENGAN ENVIRONMENT PERFOMANCE SEBAGAI VARIABEL MODERATING
This study uses quantitative methods that aims to examine the relationship of corporate social responsibility disclosure and board diversity gender, against tax aggressive practices with environment performance as a moderation variable. This study used secondary data from manufacturing industry comp...
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2022-01-13.
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| Summary: | This study uses quantitative methods that aims to examine the relationship of corporate social responsibility disclosure and board diversity gender, against tax aggressive practices with environment performance as a moderation variable. This study used secondary data from manufacturing industry companies listed on the Indonesia Stock Exchange from 2018 to 2020. Sampling criteria using purposive sampling method obtained with 93 samples. Sample data was obtained from Indonesia Stock Exchange (IDX), SK PROPER Ministry of Environment, and the company's official website. Hypothesis testing on this study used two multiple linear regression models. The first model to test the first and second hypotheses. The second model to test the third hypothesis related to the interaction of variables moderation environment performance and disclosure of corporate social responsibility. Both models are processed and tested using Microsoft Excel and STATA software. The result of this study is that corporate social responsibility disclosure has no effect on tax aggressive practices. Board diversity of gender negatively affects tax aggressive practices. Environment performance is able to moderate the influence of corporate social responsibility disclosure on tax aggressive practices. |
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| Item Description: | http://repository.upnvj.ac.id/16337/1/ABSTRAK.pdf http://repository.upnvj.ac.id/16337/14/AWAL.pdf http://repository.upnvj.ac.id/16337/3/BAB%201.pdf http://repository.upnvj.ac.id/16337/4/BAB%202.pdf http://repository.upnvj.ac.id/16337/5/BAB%203.pdf http://repository.upnvj.ac.id/16337/6/BAB%204.pdf http://repository.upnvj.ac.id/16337/8/BAB%205.pdf http://repository.upnvj.ac.id/16337/9/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/16337/10/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/16337/11/LAMPIRAN.pdf http://repository.upnvj.ac.id/16337/12/HASIL%20PLAGIARISME.pdf http://repository.upnvj.ac.id/16337/13/ARTIKEL%20KI.pdf |