PENGARUH BOARD GENDER DIVERSITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AGGRESSIVENESS (Studi pada Perusahaan Sub Sektor Perkebunan yang Terdaftar di BEI Tahun 2020-2024)

Ningsih, Fatiqah Ratma Putri (2025) PENGARUH BOARD GENDER DIVERSITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AGGRESSIVENESS (Studi pada Perusahaan Sub Sektor Perkebunan yang Terdaftar di BEI Tahun 2020-2024). D3 thesis, Univeristas PGRI Madiun.

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Abstract

Tax is a mandatory contribution by individuals or entities paid to the state to finance public interests. This study aims to analyze the influence of Board Gender Diversity and Corporate Social Responsibility on Tax Aggressiveness in plantation subsector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The theory used in this research is Agency Theory. The method used is quantitative with multiple linear regression. The research sample was taken using purposive sampling technique, with a total of 117 companies included in the sample. Data processing was conducted using SPSS version 25. The analysis results indicate that neither Board Gender Diversity nor Corporate Social Responsibility has a significant effect on Tax Aggressiveness. Keywords: Board Gender Diversity, Corporate Social Responsibility, Tax Aggressiveness

Item Type: Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci: Keywords: Board Gender Diversity, Corporate Social Responsibility, Tax Aggressiveness.
Subjects: A Social Sciences > HF Commerce > HF5601 Accounting
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User: PUTRI RATMA FATIQAH
Date Deposited: 27 Aug 2025 07:42
Last Modified: 27 Aug 2025 07:42
URI: http://eprint.unipma.ac.id/id/eprint/4542

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