e-ISSN: Pending
Negative / Null Result ReportOpen accessAccounting. Bookkeeping

PENGARUH PENGUNGKAPAN CSR TERHADAP PELAPORAN PAJAK AGRESIF, DAN PENGARUHNYA TERHADAP RETURN SAHAM

Idrianita Anis · 2017 · Jurnal ASET (Akuntansi Riset)

WASTE classifies this as Negative / Null Result Report · AI classification, approximate

The study found no significant effect — useful as a negative control or null benchmark for your own design.

Abstract

Abstract. This study examine the association between Corporate Sosial Responsibility (CSR), corporate tax-aggressiveness and stock return. It also examine moderating effect of the effectiveness of audit committee as corporate governance mechanism to the association of CSR disclosure to corporate tax-aggressiveness. Examination conducted on 173 firm-years that were selected by purposive sampling method from manufacturing firm listed at IDX from 2011-2013. By measuring the corporate tax- aggressiveness through 4 measures: Effective Tax Rates (ETR), Cash-ETR, Book-Tax Difference (BTD), Abnormal-B

Abstract by Idrianita Anis, Jurnal ASET (Akuntansi Riset) (2017) — licensed CC BY 4.0.

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Metadata source: DOAJ · DOI 10.17509/jaset.v9i1.5258