Universitas Bhayangkara Jakarta Raya

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Sulistiana, Indra and ISTIANINGSIH, ISTIANINGSIH (2018) STUDI NEGARA ASEAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MEDIASI PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK. Jurnal Universitas Sultan Ageng Tirtayasa, Universitas Sultan Ageng Tirtayasa. (Unpublished)

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Abstract

This research aim to analyze influence of Good Corporate Governance to Tax Avoidance with Corporate Social Responsibility Disclosure as a intervening variable (Case Study on The Association of Southeast Asian Nations (ASEAN) Countries. Technique sampling is purposive sampling. The research is conducted on the TOP 50 of Manufacturing companies in The Association of Southeast Asian Nations (ASEAN) Countries (2014-2015) range of time. The estimation model being used is multiple regression analysis. The purpose of this study was to determine are Good Corporate Governance have an influence on Tax Avoidance and is Corporate Social Responsibility Disclosure able to mediate the relationship Good Corporate Governance to Tax Avoidance. The study involved tri variables, which is, one dependent variable, one independent variables and one variable of moderation. The dependent variable in this study was Tax Avoidance. The independent variables in this study are Good Corporate Governance, and Corporate Social Responsibility Disclosure as a intervening variable. Keywords : Good Corporate Governance, Tax Avoidance, Corporate Social Responsibility Disclosure.

Item Type:	Other
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dr Istianingsih Sastrodiarjo
Date Deposited:	18 Dec 2020 08:23
Last Modified:	18 Dec 2020 08:23
URI:	http://repository.ubharajaya.ac.id/id/eprint/6020

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