PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (Studi Empiris Perusahaan Manufaktur yang listing di BEI Tahun 2012-2015)

Abstract

ABSTRACT
This study was conducted with the aimof : to knowthe adherents of
goodcorporategovemance and corporatesocialresponsibiliti against taxaggressive
action.
The population used in this study are all manufacturing companies listed on
Indonesia Stock Exchange BED in 2012-2015. The sample selection using
purposte sampling. Based on criteria. Diperolch RS perfection that m samples in
this study.
The method used in Based on the results of the analysis put forward some
conclusions as follows: F test results show that the variable level of adherents
good governance and social simultaneously have no effect on aggressive tax
action. 2) The result of t test shows that for the influence of good corporate
govenance and responsibiliti partially do not have adherence to aggressive tax
action.
Keywords: good corporate govenance, corporate social responsibilio, tax
aggressive