FAKHRY, FAISHAL MEDIA (2024) PENGARUH PROFITABILITAS, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), MANAJEMEN LABA DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the influence of profitability, disclosure of corporate social responsibility, earnings management, and inventory intensity on the occurrence of tax aggressiveness. The population in thisstudy are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021. The sample was selected using the purposive sampling method. The total sample used in this research was 35 manufacturing companies in the consumer goods industry sector with a research period of 5 years. The analytical method used in this research is multiple regression analysis processed using SPSS version 22. The results of this research show that partial profitability has no effect on tax aggressiveness, partial corporate social responsibility (CSR) disclosure has a positive effect on tax aggressiveness, earnings management partially has no effect on tax aggressiveness, and inventory intensity partially has a negative effect on tax aggressiveness. Keywords : Profitability, Disclosure of Corporate Social Responsibility, Earnings Management, Inventory Intensity, Tax Aggressiveness. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, pengungkapan corporate social responsibility, manajemen laba, dan inventory intensity terhadap terjadinya agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 35 perusahaan manufaktur sektor industri barang konsumsi dengan periode penelitian 5 tahun. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda yang diolah dengan menggunakan SPSS versi 22. Hasil Penelitian ini menunjukkan bahwa profitabilitas secara parsial tidak berpengaruh terhadap agresivitas pajak, pengungkapan corporate social responsibility (CSR) secara parsial berpengaruh positif terhadap agresivitas pajak, manajemen laba secara parsial tidak berpengaruh terhadap agresivitas pajak, dan inventory intensity secara parsial berpengaruh negatif terhadap agresivitas pajak. Kata Kunci : Profitabilitas, Pengungkapan Corporate Social Responsibility, Manajemen Laba, Inventory Intensity, Agresivitas Pajak.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43218010065 |
| Uncontrolled Keywords: | Profitabilitas, Pengungkapan Corporate Social Responsibility, Manajemen Laba, Inventory Intensity, Agresivitas Pajak. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 21 Jan 2026 03:23 |
| Last Modified: | 21 Jan 2026 03:23 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/100673 |
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