| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Fitriyah, Wida |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.creator |
Nurhayati, Nurhayati |
|
| dc.date |
2020-01-25 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19868 |
|
| dc.identifier |
10.29313/.v0i0.19868 |
|
| dc.description |
Abstract. This study was conducted to examine the effect of corporate social responsibility disclosure as measured by GRI-G4 and the mechanism of good corporate governance seen from four aspects, namely Imanagerial ownership, independent commissioneri institutionali ownership, and audit committee on tax avoidance. The method used in this research is a verification descriptive method. To test the proposed hypothesis, this study uses a sample of 10 mining sector companies listed on the Indonesiai Stocki Exchange in the 2014-2018 period which were obtained based on the results of sample selection with a purposive sampling technique. Datai used is secondary data with documentation techniques, which consist of financial statements and financial statements of sample companies. Hypothesis testing is done using the multiple regression method with SPSS 17. Based on the test results, it can be concluded that the mechanism of good corporate governance does not affect tax avoidance, while disclosure of corporate social responsibility affects tax avoidance. Keywords:,Corporate Social Responsibility Disclosurei, Good Corporate Governance Mechanismi, Tax Avoidance.Abstrak. Penelitiani inii dilakukan untukimengujiipengaruh pengungkapan corporate social responsibility yang diukur dengan GRI-G4 dan mekanisme goodi corporatei governancei yangi dilihat dariiempat aspek yaitu kepemilikan manajerial, komisaris indepeneden kepemilikan institusional, serta komite audit terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode deskriftif verifikatif. Untuk menguji hipotesis, penelitian ini menggunakan sampel sebanyak 10 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018 yang didapat berdasarkan hasil pemilihan sampel dengan teknik purposive sampling. Data yang digunakan adalah data sekunder dengan teknik dokumentasi, yang berupa laporan tahunan dan laporan keuangan perusahan sampel. Pengujian hipotesis dilakukan menggunakan metode regresi berganda dengan softwaare SPSS 17. Berdasarkan hasil pengujian, dapat disimpulkan bahwa mekanisme good corporate governance tidak berpengaruh terhadap tax avoidance, osedangkano pengungkapan corporate sociali responsibility berpengaruh terhadap tax avoidance.Kata kunci : Perubahan Tata Kelola Perusahaan, pengungkapan Tanggung Jawab Sosial Perusahaan, Penghindaran Pajak. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19868/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 117-121 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 117-121 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Perubahan Tata Kelola Perusahaan, pengungkapan Tanggung Jawab Sosial Perusahaan, Penghindaran Pajak. |
|
| dc.title |
Pengaruh Mekanisme Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Tax Avoidance |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kualitatif |
|