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Provesi SDM Maritim Perikanan Tangkap
Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim
Vol 3
, No 1
(2024)
Indonesia as an archipelagic country has very high resources in the fisheries and marine sectors, where these resources become weapons in improving the welfare of the people in particular and become capital in national development patterns. However, poverty is still an icon for fishermen. The income of fishing fishermen can be said to be different from other types of business because the fishing business is uncertain, where the income fluctuates and speculates, which can lead to the growth of po...
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Pengaruh Corporate Social Responsibility dan Leverage terhadap Agresivitas Pajak dengan Komisaris Independen dan Kepemilikan Institusional sebagai Variabel Moderating
Jurnal Akuntansi, Keuangan dan Auditing
Vol 1
, No 2
(2020)
ABSTRACTThis study aims to analyze and obtain empirical evidence about the influence of corporate social responsibility and leverage variables on tax aggressiveness with independent commissioners and institutional ownership as moderating variables. This study uses 82 property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018 as the study population. The sample selection of this study used a purposive sampling method, and the final sa...
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