CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AGRESIVITAS PAJAK DAN NILAI PERUSAHAAN SEBAGAI SATU KOMPENDIUM: BUKTI EMPIRIS

Abstract

This study aims to determine the effect among variables of corporate governance, corporate social responsibility, tax aggressiveness and firm value. The expected results will provide practical advice for the management and owners as agent in the company in order to increase his wealth by increasing the value of the company. The results of this study indicate that the Corporate Governance has a significant negative effect on the level of tax aggressiveness, the disclosure of Corporate Social Responsibility has a significant negative effect on the level of tax aggressiveness, good corporate governance has a positive significant effect on the disclosure of corporate social responsibility, good corporate governance has a positive significant effect on firm value, the disclosure corporate social responsibility has no significant effect and that the level of tax aggressiveness ha a significant negative effect on firm value. It is still needed further and complex research for this by using of different methods and to develop a broader object to produce a more generalized findings.
Keywords: corporate governance, corporate social responsibility, tax aggressiveness, corporate value.