PENGARUH MANAJEMEN LABA, CORPORATE SOCIAL RESPONSIBILITY, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode Tahun 2015 - 2024)

TAUFIK, KHOFIYATUN NIDA (2025) PENGARUH MANAJEMEN LABA, CORPORATE SOCIAL RESPONSIBILITY, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode Tahun 2015 - 2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The term "tax aggressiveness" describes business attempts to minimize tax liabilities through legal strategies like tax avoidance or criminal strategies like tax evasion, which may result in lower government income. The purpose of this study is to investigate and evaluate how tax aggressiveness is affected by profits management, corporate social responsibility (CSR), and the caliber of external auditors in energy sector businesses that are listed on the Indonesia Stock Exchange (IDX) between 2015 and 2024. via secondary data from the sustainability reports and financial statements of 13 carefully chosen energy businesses via purposive sampling, a quantitative technique was used, yielding 130 observations in total. The Effective Tax Rate (ETR), the modified Jones model for earnings management, the Corporate Social Responsibility Index (CSRI) for corporate social responsibility (CSR), and a dummy variable based on the Big Four auditor categorization were used to quantify tax aggression. Multiple linear regression was used to examine the data using SPSS software. The F-test, t-test, coefficient of determination (R2 ), and traditional assumption tests are among the statistical tests that are performed. The findings indicate that although CSR lowers tax aggression, profit management raises it. Tax aggression is significantly impacted by all three factors at the same time, while external auditor quality has little influence. Keywords: Earnings Management, Corporate Social Responsibility, External Auditor Quality, Tax Aggressiveness. stilah "agresivitas pajak" menggambarkan upaya bisnis untuk meminimalkan kewajiban pajak melalui strategi legal seperti penghindaran pajak atau strategi kriminal seperti penggelapan pajak, yang dapat mengakibatkan pendapatan pemerintah yang lebih rendah. Tujuan dari penelitian ini adalah untuk menyelidiki dan mengevaluasi bagaimana agresivitas pajak dipengaruhi oleh manajemen laba, tanggung jawab sosial perusahaan (CSR), dan kualitas auditor eksternal pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2015 dan 2024. Melalui data sekunder dari laporan keberlanjutan dan laporan keuangan 13 perusahaan energi yang dipilih secara purposif, digunakan teknik kuantitatif yang menghasilkan 130 observasi secara keseluruhan. Tingkat Pajak Efektif (ETR), model Jones yang dimodifikasi untuk manajemen laba, Indeks Tanggung Jawab Sosial Perusahaan (CSRI) untuk CSR, dan variabel dummy berdasarkan kategorisasi auditor Big Four digunakan untuk mengukur agresivitas pajak. Regresi linier berganda digunakan untuk menganalisis data menggunakan perangkat lunak SPSS. Uji F, uji t, koefisien determinasi (R2 ), dan uji asumsi tradisional termasuk di antara uji statistik yang dilakukan. Temuan menunjukkan bahwa meskipun CSR mengurangi agresi pajak, manajemen laba meningkatkannya. Agresi pajak dipengaruhi secara signifikan oleh ketiga faktor secara bersamaan, sementara kualitas auditor eksternal memiliki pengaruh yang kecil. Kata Kunci: Manajemen Laba, Tanggung Jawab Sosial Perusahaan, Kualitas Auditor Eksternal, Agresivitas Pajak.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43220110069
Uncontrolled Keywords: Manajemen Laba, Tanggung Jawab Sosial Perusahaan, Kualitas Auditor Eksternal, 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 > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 16 Mar 2026 04:59
Last Modified: 16 Mar 2026 04:59
URI: http://repository.mercubuana.ac.id/id/eprint/101679

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