PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK

LENGGOGENI, PUTRI (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aims of this research is to examine the effect of Corporate Social Resposibity Disclosure, Company Size, Profitability, Leverage, and Capital Intensity on Tax Aggressiveness Measures. The dependent variable in this research is Tax Aggressiveness Measures that are measured using ETR proxy (Effective Tax Rate). While the independent variable used in this research is the disclosure of Corporate Social Responsibility, Company Size, Profitability, Leverage, and Capital Intensity. The population in this study is a manufacturing sector company listed on the Indonesia Stock Exchange in 2014-2017. The method used in sampling is a purposive sampling method in accordance with the specified criteria, then obtained 33 observation data to research. The result of this research shows that Profitability and Leverage affect Tax Aggressiveness, while Corporate Social Resposibity, Company Size, and Capital Intensity have no effect on Tax Aggressiveness. Keywords: Corporate Social Resposibity, Company Size, Profitability, Leverage, Capital Intensity, Tax Aggressiveness Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibity, Ukuran Perusahaan, Profitabilitas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak. Variabel dependen dalam penelitian ini adalah Agresivitas Pajak yang diukur menggunakan proksi ETR (Effective Tax Rate). Sedangkan variabel independen yang digunakan adalah Corporate Social Resposibity, Ukuran Perusahaan, Profitabilitas, Leverage, dan Capital Intensity. Populasi dalam penelitian ini adalah perusahan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Metode yang digunakan dalam pengambilan sampel adalah metode purposive sampling sesuai dengan kriteria yang ditentukan, kemudian diperoleh 33 observasi data untuk penelitian. Hasil penelitian secara parsial menunjukan Profitabilitas dan Leverage berpengaruh terhadap Agresivitas Pajak, sedangkan Corporate Social Responsibility, Ukuran Perusahaan, dan Capital Intensity tidak berpengaruh terhadap Agresivitas Pajak. Kata Kunci: Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Agresivitas Pajak

Item Type: Thesis (S1)
Call Number: SE/32/19/121
NIM: 43215010109
Uncontrolled Keywords: Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 25 Sep 2019 07:11
Last Modified: 25 Sep 2019 07:11
URI: http://repository.mercubuana.ac.id/id/eprint/50292

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