COMPANYS WEBSITE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) TO TAX AGGRESSIVENESS
Reni Dwi Widyastuti(a), Aisyah(a), Febriati(a), Renny Wulandari(a), Aris Setiawan(a), Endang Noerhartati(b*), Lusy Tunik Muharlisiani (b*)
Universitas Wijaya Kusuma Surabaya, Indonesia
Jln. Dukuh Kupang XXV/54 Surabaya
Economic Faculty, Universitas Panca Bhakti Pontianak, Indonesia
Jl Kom Yos Sudarso, Pontianak, Indonesia
Abstract
The purpose of this research analyzed companys website and Corporate Social Responsibility (CSR) on Tax Aggressiveness. The method used quantitative research, the independent variables are the companys website (X1) and Corporate Social Responsibility (X2), the dependent variable is tax aggressiveness (Y). Data analysis used multiple regression. The results of this research of the regression equation are as follows Y = 0.053 + 0.113X1 + 0.253 + e with significance X1 = 0.073, X2 = 0.005, showed companys website and Corporate Social Responsibility significant on Tax Aggressiveness. The most spacious Corporate Social Responsibility by companies, and the supervision of taxes on the companys website can be used as a benchmark in tax supervision, and supported the society in paying taxes
Keywords: Company Website, Corporate Social Responsibility, Tax Aggressiveness, Tax Supervision,
Topic: Management Science