PENGARUH CORPORATE SOCIAL RESPONSIBILITY,LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

AZIZ, FACHRUR ROZIE (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY,LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This research is aiming to test, study and anlyze on how Corporate Social Responsibility, Leverage and Capital Intensity with Corporate Governance as the moderating variable are affecting Tax Avoidance activity in LQ 45 Companies listed in Indonesia Stock Exchange within the period of 2016-2018 with a population of research amounting 34 compnies and by using purposive sampling method, gained as much as 102 research sample. In this research, Corporate Social Responsibility is calcuted based on GRI Standard, Leverage by Debt to Equity Ratio, Captal Intensity by Fixed Asset to Total Asset Ratio, Corporate Governance by ASEAN CG Scorecard and Tax Avoidance by Effective Tax Rate. The results indicate that Corporate Social Responsibility is not affecting Tax Avoidance while Leverage and Capital Intensity have significant effect on Tax Avoidance and Corporate Governance managed to weaken the effect of Leverage and Capital Intensity on Tax Avoidance. ==== Penelitian ini bertujuan untuk menguji, mempelajari dan menganalisa bagaimana Corporate Social Responsibility, Leverage dan Capital Intensity dengan Corporate Governance sebagai variable moderasi dalam pengaruhnya terhadap Penghindaran Pajak pada perusahaan – perusahaan yang terdaftar dalam Bursa Efek Indonesia dan termasuk dalam LQ 45 dalam kurn waktu periode 2016-2018. Penelitian ini menggunakan populasi 34 perusahaan dan melalui metode purposive sampling, didapat sebanyak 102 sampel penelitian. Corporate Social Responsibitlity dihitung berdasarkan standar GRI, Leverage menggunakan rasio Debt to Equity, Capital Intensity menggunakan rasio Fixed Asset to Total Asset, Corporate Governance menggunakan ASEAN CG Scorecard, Penghindaran pajak menggunakan Effective Tax Rate. Hasil penelitian ini mengindikasikan bahwa Corporate Social Responsibility tidak berpengaruh terhadap Penghindaran Pajak, sementara Leverage dan Capital Intensity berpengaruh secara signifikan terhadap Penghindaran Pajak dan Corporate Governance dapat melemahkan pengaruh Leverage dan Capital Intensity terhadap Penghindaran Pajak

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