PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur sektor Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

YULIANA, YUDI INDRA (2019) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur sektor Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Goal of this study is to determine the effect of corporate social responsibility disclosure and profitability on tax aggressiveness. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2016. This study was conducted on 14 companies, the sample selection method used was purposive sampling method. Data analysis method used in this study is multiple linear regression, which is an analysis of the relationship between one dependent variable and two or more independent variables. The results of this study indicate that disclosure of corporate social responsibility has no effect on tax aggressiveness and profitability has a significant effect on tax aggressiveness. Keywords: Corporate Social Responsibility, Profitability, Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility dan profitabilitas terhadap agresivitas pajak. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2016. Penelitian ini dilakukan terhadap 14 perusahaan, metode pemilihan sample yang digunakan adalah metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda, yaitu analisis mengenai hubungan antara satu variabel dependen dengan dua atau lebih variabel independen. Hasil penelitian ini menunjukan bahwa pengungkapan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak dan profitabilitas berpengaruh signifikan terhadap agresivitas pajak. Kata Kunci : Corporate Social Responsibility, Profitabilitas, Agresivitas Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 080
NIM: 43216110037
Uncontrolled Keywords: Corporate Social Responsibility, 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
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: 15 Oct 2019 06:10
Last Modified: 31 Oct 2019 07:44
URI: http://repository.mercubuana.ac.id/id/eprint/51354

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