PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP TINDAKAN AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan yang Mengikuti CGPI Listing di BEI Tahun 2012-2016)

YATNA, GEBRI AFRISKA (2018) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP TINDAKAN AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan yang Mengikuti CGPI Listing di BEI Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance to Taxes Aggressiveness Measures. Dependent variable in this research is Taxation Aggressiveness Measured using ETR (Effective Tax Rate) proxy. The independent variable used in this research is Corporate Social Responsibility Disclosure measured by proxy of Corporate Social Responsibility Disclosure Index and Implementation of Good Corporate Governance as measured by Corporate Governance Perception Index proxy. The population in this study are companies that follow Corporate Governance Perception Index and listed on Indonesia Stock Exchange 2012-2016. The method used in sampling n purposive sampling method in accordance with the criteria determined, then obtained 38 observation data to be studied. Hypothesis testing is done by using multiple linear regression analysis with coefficient of determination, f test and t test. Based on the results of research on multiple linear regression model is known that Corporate Social Responsibility Disclosure have a positive effect on Aggressiveness of Tax while the implementation of Good Corporate Governance has a negative effect on Tax Aggressiveness. Keywords: Disclosure of Corporate Social Responsibility, Implementation of Good Corporate Governance, Taxes Aggressiveness Action Penelitian ini bertujuan untuk menguji pengaruh Pengungkapan Corporate Social Resposibity dan Penerapan Good Corporate Governance terhadap Tindakan Agresivitas Pajak. Variabel dependen dalam penelitian ini adalah Tindakan Agresivitas Pajak yang diukur menggunakan proksi ETR (Effective Tax Rate). Sedangkan variabel independen yang digunakan dalam penelitian ini adalah Pengungkapan Corporate Social Responsibity yang diukur dengan proksi Corporate Social Responsibility Disclosure Index dan Penerapan Good Corporate Governance yang diukur dengan proksi Corporate Governance Perception Index. Populasi dalam penelitian ini adalah perusahaan yang mengikuti Corporate Governance Perception Index dan terdaftar di Bursa Efek Indonesia tahun 2012-2016. Metode yang digunakan dalam pengambilan sampel n metode purposive sampling sesuai dengan kriteria yang ditentukan, kemudian diperoleh 38 data observasi untuk diteliti. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda dengan koefisien determinasi, uji f dan uji t. Berdasarkan hasil penelitian pada model regresi linier berganda diketahui bahwa Pengungkapan Corporate Sosial Responsibility berpengaruh positif terhadap Agresivitas Pajak sedangkan Penerapan Good Corporate Governance berpengaruh negatif terhadap Agresivitas Pajak. Kata kunci: Pengungkapan Corporate Sosial Responsibility, Penerapan Good Corporate Governance, Tindakan Agresivitas Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 511
NIM: 43213110012
Uncontrolled Keywords: Pengungkapan Corporate Sosial Responsibility, Penerapan Good Corporate Governance, Tindakan Agresivitas Pajak.
Subjects: 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 > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 18 Dec 2018 01:52
Last Modified: 07 Jan 2019 07:20
URI: http://repository.mercubuana.ac.id/id/eprint/46141

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