APRIYANI, APRIYANI (2019) PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN RASIO LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Di Bursa Efek Indonesia Tahun 2015-2017). S2 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the effect of the application of the principles of Good Corporate Governance, disclosure of Corporate Social Responsibility and Leverage Ratio to Tax Aggressiveness. The population in this study are companies listed on the Indonesia Stock Exchange and included in the CGPI ranking (2015- 2017). The sampling method is by purposive sampling according to the specified criteria. The number of samples collected was 15 companies with 33 data. The collected data was analyzed using data analysis which was first tested for classical assumptions before testing the hypothesis. Testing the hypothesis in this study uses multiple regression analysis with t test, f test and coefficient of determination. Based on the results of the research, there are several things, as follows: (1) GCG have a effect on tax aggressiveness, (2) CSR no effect on tax aggressiveness practices, and (3) leverage no effect on tax aggressiveness. Keywords : Good Corporate Governance, Corporate Social Responsibility, Leverage Ratio, and Tax Aggressiveness Penelitian ini bertujuan untuk menguji pengaruh penerapan prinsip-prinsip Good Corporate Governance, pengungkapan Corporate Social Responsibility dan Rasio Leverage terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dan masuk dalam peringkat CGPI (2015-2017). Metode pengambilan sampel dengan cara purposive sampling sesuai dengan kriteria yang ditentukan. Jumlah sampel yang terkumpul sebanyak 15 perusahaan dengan 33 data. Data yang telah terkumpul dianalisis dengan menggunakan analisis data yang terlebih dahulu dilakukan pengujian asumsi klasik sebelum melakukan pengujian hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dengan uji t, uji f dan koefisien determinasi. Berdasarkan hasil penelitian diketahui beberapa hal, sebagai berikut: (1) variabel GCG berpengaruh terhadap agresivitas pajak, (2) CSR tidak berpengaruh terhadap praktik agresivitas pajak, dan (3) Leverage tidak bengaruh terhadap agresivitas pajak. Kata Kunci : Good Corporate Governance, Corporate Social Responsibility, Rasio Leverage, dan Agresivitas Pajak.
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