RAALTEN, Azzardo Van (2016) The Effect of Corporate Social Responsibility on Tax Aggressiveness With Good Corporate Governance as Moderating Variable. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study is entitled The Influence of Corporate Social Responsibility on Tax Aggressiveness with Good Corporate Governance as Moderating Variable. The research objectives are to determine and analyze: (1) The effect of Corporate Social Responsibility on Tax Aggressiveness; (2) The effects of Good Corporate Governance on Tax Aggressiveness; (3) The effect of Good Corporate Governance as moderating variable between Corporate Social Responsibility and Tax Aggressiveness The analysis tool used is simple regression. The conclusions are as follows: (1) Corporate social responsibility has negative effect on tax aggressiveness; (2) Good Corporate governance has negative effect on tax aggressiveness; (3) Good corporate governance has moderate the effect of corporate social responsibility on tax aggressiveness. Refers to the conclusions, it could be implied that (1) For the managers in preparing the annual report should remain consistent in revealing the social responsibility that has been done by the company and completing the CSR items that have not been disclosed by the company in order to increase the public trust to show that the company is a good company, transparent, have high credibility, and adhere to the tax. The awareness to remain consistent in fulfilling CSR could also be an attempt to minimize the level of aggressiveness taxes; (2) Stay consistent in implementing good corporate governance (GCG) by maintaining the sustainability of the company, increasing the company value, improving market confidence, minimizing agency cost, improving performance, and continuing to improve efficiency.

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