Analisis Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Keluarga dan Komisaris Independen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Tanujaya, Kennardi (2017) Analisis Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Keluarga dan Komisaris Independen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Masters thesis, Universitas Internasional Batam.

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Abstract

Tax aggressiveness is an act that can harm society because it causes the government can’t reach its target for tax revenue. Companies tend to disclose CSR activities to show companies have contributed to society. There are companies that act as if they have social responsibility but tend to tax aggressiveness. The aim of this research is to analysis the impact of outside directors and family ownership on the association between corporate social responsibility (CSR) disclosures and tax aggressiveness. The dependent variable in this research is tax aggressiveness. The independent variable in this research is CSR disclosure. The moderating variables are family ownership and independent directors. Variable controls are profitability, leverage, market to book ratio and firm size. The target population is companies listed in Indonesia Stock Exchange in 2011 until 2015. This research used panel regression to the influence of variable of moderating in strengthening or weakening on the association between independent variable and dependent variable. The results showed that CSR disclosure have negative significant effect on tax aggressiveness. Outside directors and family ownerships variable have positive significant effect on tax aggressiveness. Besides that, there is no association between interaction effect of the family ownerships and outside directors on the CSR disclosure and tax aggressiveness.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	tax aggressiveness, corporate social responsibility disclosure, family ownerships, outside directors
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	School of Economic and Business > Master of Management
Depositing User:	Rio Gusma Hendra
Date Deposited:	11 Jun 2026 08:47
Last Modified:	11 Jun 2026 08:47
URI:	http://repository.uib.ac.id/id/eprint/6693

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