Beruflich Dokumente
Kultur Dokumente
Anggraini, Fr. Reni Retno, (2006). Pengungkapan Informasi Sosial dan Faktor-
faktor yang mempengaruhi pengungkapan informasi sosial dalam Laporan
Keuangan Tahunan (Studi Empiris pada perusahaan-perusahaan yang
terdaftar di Bursa Efek Jakarta). SNA 9 : Padang.
Balakrishnan, K., Blouin, J., & Guay, W. (2011). Does Tax Aggressiveness Reduce
Corporate Transparency?. Social Science Research Network, 23, 46-68.
Bathala, C.T, KP Moon dan R.P Rao. (1994). Managerial Ownership, Debt Policy
and the Impact of Institusional Holding: an Agency Perspective. Financial
Management, Vol. 30: Hal. 161-180.
Branco, Manual Castelo dan Rodriques, Lucia Lima. (2007). CSR and Resources-
Based Perspectives. Journal of Business Ethics, 69, 111-132.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are Family Firms More Tax
Aggressive Than Non-family Firms?. Journal of Financial Economics, 95,
41-61.
Deegan, Craig, Michaela Rankin, dan John Tobin. 2002. ”An Examination of The
Corporate Social and Environmental Disclosure of BHP from 1983-1997: A
Test of Legitimacy Theory”. Accounting, Auditing, &Accountability Journal,
Vol. 15, No. 3, h. 312-343. Diakses tanggal 28 Mei 2014 dari
www.emeraldinsight.com
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Desai, M.A. & Dharmapala, D. (2006). Corporate tax avoidance and high-powered
incentives. Journal of Financial Economics.
Erle, B., and Schon. (2008). Tax risk management and board responsibility. Tax and
Corporate Governance, Springer-Verlag, Berlin.
Frank, M.M., Lynch, L.J., & Rego, S.O. (2009). Tax Reporting Aggressiveness and
Its Relation to Aggressive Financial Reporting. Social Science Research
Network, 84 (2), 467-496.
Freeman, R., Edward, Reed, and David, L. (2010). Stockholders and Stakeholders: A
New Perspective on Corporate Governance. California Management Review,
25(3), 78-90.
Friese, A., S. Link, dan S. Mayer. (2006). Taxation and Corporate Governance.
Working Paper.
Ghozali, Imam dan Chariri. Anis. (2007). Teori Akuntansi, Badan Penerbit
Universitas Diponegoro Semarang.
Haniffa, R.M., dan T.E. Cooke (2005), “The Impact of Culture and Governance on
Corporate Social Reporting”, Journal of Accounting and Public Policy 24,
pp. 391-430.
Hidayati Nuur N., dan Murni Sari. (2009). Pengaruh Pengungkapan CSR terhadap
Earning Responses Coefficient pada Perusahaan High Profit. Jurnal Bisnis
dan Akuntansi, 2(1), 1-8.
Hidayanti, Alfiyani Nur & Herry Laksito. (2013). Pengaruh Aantara Kepemilikan
Keluarga dan Corporate Governance Terhadap Tindakan Pajak Agresif.
Diponegoro Journal of Accounting, 2(2): 1-12.
Jensen, Michael C. and Clifford W. Smith, Jr. (1984). The Theory of Corporate
Finance: A Historical Overview, New York: Mc Graw Hill.
Kotler, Philip, Lee, dan Nancy. (2005). Corporate Sosial Responsibility: Doing The
Most Good for Your Cause, John Wiley & Sons. Canada.
Kurniasih, T., & Sari, M.M.R. (2013). Pengaruh Return On Assets, Leverage,
Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal
pada Tax Avoidance. Buletin Studi Ekonomi, 1 (18), 58-66.
Lanis, R., and Richardson, G. (2011). The effect of board of director composition on
corporate tax aggressiveness. Journal of Accounting and Public Policy 30 (1):
50-70.
Pearce II, John A and Richard B.Robinson, Jr., (2008). Manajemen Strategis :
Formulasi, Implementasi, dan Pengendalian. Jakarta: Salemba Empat.
Sayekti, Yosefa., dan Ludovicus Sensi Wondabio. (2007). Pengaruh CSR Disclosure
Terhadap Earning Response Coefficient (Suatu Studi Empiris Pada
Perusahaan yang Terdaftar Di Bursa Efek Jakarta). Simposium Nasional
Akuntansi X Makassar AKPM 08: 1-35.
Slemrod, J. (2004). What does tax aggressiveness signal? Evidence from stock price
reactions to news about tax aggressiveness. Journal of Public Economics 93:
126-141.
Subramanyam, K.R., & Wild, J.J. (2010). Analisis Laporan Keuangan, Salemba
Empat, Jakarta.
Sunjoyo, Setiawan, R., Carolina, V., Magdalena, N., & Kurniawan, A. (2013).
Aplikasi SPSS untuk Smart Riset, Alfabeta, Bandung.
Titisari, Kartika Hendra, Eko Suwardi, dan Doddy Setiawan. 2010. Corporate Social
Responsibility (CSR) dan Kinerja Perusahaan. Paper dipresentasikan pada
acara Simposium Nasional Akuntansi 13, Purwokerto.
Watson, Luke. (2011). Corporate Social Responsibility, Tax Avoidance, and Tax
Aggressiveness, The Pennsylvania State University.