DOPI, MARSELINA R. BITA (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK ( Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 – 2017). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility (CSR), profitabilitas, leverage dan ukuran perusahaan (size) terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2017. Variabel independen yang digunakan dalam penelitian ini adalah corporate social responsibility, profitabilitas, leverage dan ukuran perusahaan. Sedangkan variabel dependen dalam penelitian ini adalah agresivitas pajak yang diukur menggunakan ukuran Effective Tax Rate (ETR). Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2017. Sampel dipilih dengan menggunakan metode purposive sampling dan didapat 26 perusahaan dengan 78 pengamatan. Teknik analisis data dalam penelitian menggunakan analisis regresi linear berganda dan diolah dengan mengguanakan SPSS. Hasil penelitian ini menunjukkan bahwa Corporate social responsibility memiliki pengaruh negatif dan signifikan terhadap agresivitas pajak, Profitabilitas (ROA) berpengaruh negatif dan signifikan terhadap agresivitas pajak, Leverage (DER) tidak berpengaruh dan tidak signifikan terhadap agresivitas pajak, dan Ukuran perusahaan (size) tidak berpengaruh dan tidak signifikan terhadap agresivitas pajak. Kata kunci : Corporate Social Responsibility, Profitabilitas, Leverage, Ukuran Perusahaan Agresivitas Pajak. ABSTRACT This study aims to examine the effect of corporate social responsibility (CSR), profitability, leverage and company size (size) on the tax aggressiveness of manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. The independent variable used in this study is corporate social responsibility , profitability, leverage and company size. While the dependent variable in this study is tax aggressiveness measured using the Effective Tax Rate (ETR) measure. This type of research is quantitative using secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017. The sample was selected using the purposive sampling method and obtained 26 companies with 78 observations. Data analysis techniques in the study used multiple linear regression analysis and processed using SPSS. The results of this study indicate that corporate social responsibility has a negative and significant effect on tax aggressiveness, profitability (ROA) has a negative and significant effect on tax aggressiveness, leverage (DER) has no effect and is not significant on tax aggressiveness, and company size (size) has no effect and not significant to tax aggressiveness. Keywords: Corporate Social Responsibility (CSR), Profitability (ROA), Leverage (DER), Company Size, Tax Aggressiveness.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 19 007 |
| NIM/NIDN Creators: | 43215310071 |
| Uncontrolled Keywords: | Kata kunci : Corporate Social Responsibility, Profitabilitas, Leverage, Ukuran Perusahaan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 27 Jan 2022 04:11 |
| Last Modified: | 27 Jan 2022 04:11 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54718 |
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