PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (Studi Empris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

SIPAHUTAR, TETTY (2018) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (Studi Empris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study are as follows: 1) Find empirical evidence on the influence of Corporate Social Responsibility (CSR) disclosure to tax aggressiveness; 2) Find empirical evidence on the influence of family ownership on tax aggressiveness; and 3) Find empirical evidence on how far the disclosure of corporate social responsibility, family ownership, firm size, profitability, liquidity and leverage affect simultaneously to tax aggressiveness. The type of research used in this study is associative causal research (causal assosiative research). The population in this study is a manufacturing company listing on the Indonesia Stock Exchange period 2012-2015. Selection of sample by random sampling method. The method of analysis used to test the hypothesis is multiple regression analysis. Result of research indicate, 1) Disclosure of Corporate Social Reporting have negative and significant effect to Tax Aggressiveness; 2) Family ownership has a negative and significant effect on Tax Aggressiveness; and 3) Disclosure of corporate social responsibility, family ownership, company size, profitability, liquidity and leverage affect simultaneously to tax aggressiveness. Keywords : Corporate Social Responsibility, Family Ownership, Company Size, Profitability, Liquidity, Leverage, Tax Aggressiveness Tujuan penelitian ini adalah sebagai berikut : 1) Menemukan bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap agresivitas pajak; 2) Menemukan bukti empiris mengenai pengaruh kepemilikan keluarga terhadap agresivitas pajak; dan 3) Menemukan bukti empiris mengenai sejauhmana pengungkapan corporate social responsibility, kepemilikan keluarga, ukuran perusahaan, profitabilitas, likuiditas dan leverage berpengaruh secara simultan terhadap agresivitas pajak. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif kausal (causal assosiative research). Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2012-2015. Pemilihan sampel dengan metode random sampling. Metode analisis yang digunakan untuk menguji hipotesis adalah Analisis regresi berganda. Hasil penelitian menunjukkan, 1) Pengungkapan Corporate Social Reporting berpengaruh negatif dan signifikan terhadap Agresivitas Pajak; 2) Kepemilikan keluarga berpengaruh negatif dan signifikan terhadap Agresivitas Pajak; dan 3) Pengungkapan corporate social responsibility, kepemilikan keluarga, ukuran perusahaan, profitabilitas, likuiditas dan leverage berpengaruh secara simultan terhadap agresivitas pajak. Kata kunci : Corporate Social Responsibility, Kepemilikan Keluarga, Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Agresivitas Pajak

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 017
Call Number: TA/55/17/086
NIM: 55512120080
Uncontrolled Keywords: Corporate Social Responsibility, Kepemilikan Keluarga, Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Agresivitas Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Oct 2018 03:23
Last Modified: 07 Nov 2018 04:32
URI: http://repository.mercubuana.ac.id/id/eprint/45201

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