PENGARUH STRUKTUR KEPEMILIKAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

Abstract

This study aims to examine the effect of Ownership Structure and Corporate Social Responsibility on Tax Aggressiveness. This study uses secondary data in the form of Financial Statements of Companies listed on the BEI during the period 2012-2016. The research method used is a quantitative method with a sample of 212 companies that meet the criteria. The results showed that there was a significant effect of Corporate Social Responsibility as well as Ownership Structure on Tax Aggressiveness, and there were simultaneous effects of the variables of Corporate Social Responsibility (CSR) and Ownership Structure on Tax Aggressiveness (ETR). This study has limitations, namely this study uses multiple regression analysis, this causes a lack of analysis of how the influence on the independent variable on Tax Aggressiveness (ETR) of each company. It is recommended for further research to add a period of research so that research results can be more significant.