PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

LHUTFIA, QONITA (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax Aggressiveness is an action aims to minimizing cost of tax expense of the cost has been estimated. Tax Aggressiveness is more done by big company in Indonesia because tax expense is one of expenses that can be effected significantly on the company. This study aims to examine the effect of Corporate Social Responsibility, Liquidity and Leverage on Tax Aggressiveness. The population which is the object research is the mining industry sector listed in Indonesia Stock Exchange in 2013-2017. This study obtained by purposive sampling method to determine sample. The result of this study shows that corporate social responsibility has negative and significant effect on tax aggressiveness, liquidity has not effect on tax aggressiveness and leverage has positive effect and significant on tax aggressiveness. Keywords : Tax aggressiveness, corporate social responsibility, liquidity, leverage, mining industry sector. Agresivitas pajak merupakan tindakan yang dilakukan dengan tujuan meminimalkan besarnya beban pajak dari beban pajak yang telah diperkirakan. Tindakan pajak agresivitas lebih banyak dilakukan oleh perusahaan besar di Indonesia karena pajak yang dianggap sebagai beban berpengaruh signifikan terhadap perusahaan. Tujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, likuiditas dan leverage terhadap agresivitas pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 55 sampel. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil Penelitian menunjukkan bahwa Corporate Social Responsibility berpengaruh negatif dan signifikan terhadap agresivitas pajak, sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak dan leverage berpengaruh positif dan signifikan terhadap agresivitas pajak. Kata kunci : Agresivitas pajak, corporate social responsibility, likuiditas, leverage, perusahaan pertambangan.

Item Type: Thesis (S1)
Call Number: SE/32/19/027
NIM: 43215110203
Uncontrolled Keywords: Agresivitas pajak, corporate social responsibility, likuiditas, leverage, perusahaan pertambangan.
Subjects: 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
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Jun 2019 06:33
Last Modified: 25 Jun 2019 06:33
URI: http://repository.mercubuana.ac.id/id/eprint/49122

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