DETERMINAN TAX AVOIDANCE : CORPORATE GOVERNANCE SEBAGAI PEMODERASI
نویسندگان
چکیده
Penelitian ini bertujuan untuk meneliti pengaruh Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage terhadap Agresivitas Pajak dengan corporate governance sebagai pemoderasi. Sampel penelitian menggunakan perusahaan property real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020 melalui purposive sampling diperoleh 15 60 pengamatan. Metode analisis data regresi panel software Eviews 9.0 melakukan beberapa tahap pengujian. Hasil menunjukkan bahwa (CSR) berpengaruh Pajak, tidak Pajak. berhasil memoderasi sementara Dan secara simultan variabel
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ژورنال
عنوان ژورنال: Jurnal riset bisnis
سال: 2022
ISSN: ['2581-0863', '2598-005X']
DOI: https://doi.org/10.35814/jrb.v6i1.4053