PENGARUH KEPEMILIKAN SAHAM PEMERINTAH DAN PERENCANAAN PAJAK (TAX PLANNING) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN BUMN TAHUN 2011 - 2013

Widya Astuti, Rizky (2015) PENGARUH KEPEMILIKAN SAHAM PEMERINTAH DAN PERENCANAAN PAJAK (TAX PLANNING) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN BUMN TAHUN 2011 - 2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Rizky Widya Astuti, 2015:The Influence of Government’s Ownership and Tax Planning Towards Corporate Social Responsibility (CSR) Disclosure. Advisors: (I) M. Yasser Arafat, SE, Akt., MM .; (II) Santi Susanti, S.Pd. M. Ak This research aimed to examine the effect of government ownership, and tax planning on the disclosure of CSR. This research uses data collection techniques with a company website (secondary data) and simple random sampling method to determine the number of samples used and obtained 32 (thirty-two) companies are used as a sample. This research uses multiple regression analysis to test the hypothesis at a significance level of 5%. This research proves that the government’s ownership is not significant negative effect on CSR disclosure, and there is significant positive influence between tax planning and CSR disclosure. Simultaneous trials prove that the government’s ownership, and tax planning, positive effect on the disclosure of CSR. The independent variables (government’s ownership and tax planning) can be explained by dependent variable that CSR disclosure by 21.46%.

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