Analisis Pelaksanaan Peraturan Pemerintah Nomor 23 Tahun 2018 Dan Peraturan Menteri Keuangan Nomor 215/PMK.03/2018

Soerjatno, R. and Martantina, Levi (2019) Analisis Pelaksanaan Peraturan Pemerintah Nomor 23 Tahun 2018 Dan Peraturan Menteri Keuangan Nomor 215/PMK.03/2018. Jurnal Bisnis Terapan, 3 (1). pp. 99-109. ISSN 2580 - 4928; e-ISSN 2597-4157

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Abstract

This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

Item Type:	Article
Uncontrolled Keywords:	The installment of Article 25 Income Tax, Government Regulation Number 23 of 2018
Subjects:	H Social Sciences > HG Finance
Divisions:	Polytechnic > Diploma in Tax Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	03 Jul 2023 08:47
Last Modified:	31 Aug 2023 07:51
URI:	http://repository.ubaya.ac.id/id/eprint/44429

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