PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGISTIMASI (Studi Empiris Pada Perusahaan Pertambangan dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012)
Abstract: This study aims to
examine the influence of corporate tax aggressiveness with corporate social
resposibity (CSR): to test legitimacy theory. Sampling method used purposive
sampling. A firm criteria are mining and
property companies listed on Indonesian Stock Exhange during 2009-2012. Samples
were 30 companies for each year which was consist of 9 mining companies and 21
property companies. This study showed that the aggressiveness of corporate
taxes significantly and negatively related to CSR. Companies that have a low
level of aggressiveness resulting company would disclose CSR greater than the
firm that does tax aggressiveness. This does not justify the legitimacy of the
theory in the context of tax aggressiveness.
Penulis: Natasya Elma
Octaviana, Abdul Rohman
Kode Jurnal: jpakuntansidd141053
