Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Gender Dewan Direksi, Dan Gender Dewan Komisaris Terhadap Tax Aggressive

(Studi Empiris Perusahaan yang Menerbitkan Laporan Keberlanjutan dan terdaftar di BEI Tahun 2015- 2018)

Abstract

The objective of this study is to examine the effect of quality of corporate social responsibility disclosures and board’s gender on tax aggressive. The analysis technique used multiple regression analysis methods. The sample for this study consisted of 19 companies listed on the Indonesia stock exchange (BEI) and reported sustainability reports for 2015-2018, so that 76 observations were obtained. The results found that quality of CSR disclosure has no effect on tax aggressive, the gender on board of directors has no effect on tax aggressive. While the gender on board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each  company to get better results.