PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, CAPITAL INTENSITY DAN, KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Basic Industry and Chemicals yang Terdaftar di BEI Periode 2017-2018)

SARI, YULIANA KUMALA (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, CAPITAL INTENSITY DAN, KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Basic Industry and Chemicals yang Terdaftar di BEI Periode 2017-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine whether the influence of corporate social responsibility (CSR) disclosure, liquidity, capital intensity, independent commissioners with corporate tax aggressiveness. The population in this study is the Basic Industry and Chemicals sector companies listed on the Indonesia Stock Exchange in the period 2017 - 2018. The data used is secondary data obtained from the Indonesia Stock Exchange website (www.idx.co.id). There are 88 final data in this study. The hypothesis in this study will be tested using multiple regression analysis.. The results of this study indicate that CSR disclosure has a negative effect on corporate tax aggressiveness. Because the higher the level of CSR disclosure of a company, the lower the level of tax aggressiveness. While the variable liquidity, capital intensity and independent commissioners do not affect the tax aggressiveness. Keywords: CSR, Liquidity, Capital Intensity, Independent Board of Commissioner, Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui apakah pengaruh pengungkapan Corporate Social Responsibility (CSR), likuiditas, capital intensity, komisaris independen dengan agresivitas pajak perusahaan. Populasi dalam penelitian ini merupakan perusahaan sektor Basic Industry and Chemicals yang terdaftar di Bursa Efek Indonesia pada periode 2017 – 2018. Data yang digunakan adalah data sekunder yang diperoleh dari situs web Bursa Efek Indonseia (www.idx.co.id). Terdapat 88 data akhir dalam penelitian ini. Hipotesis dalam penelitian ini akan diuji menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan CSR berpengaruh negatif signifikan terhadap agresivitas pajak perusahaan. Karena semakin tinggi tingkat pengungkapan CSR suatu perusahaan, semakin rendah tingkat agresivitas pajaknya. Sedangkan variabel likuiditas, capital intensity dan komisaris independen tidak berpengaruh signifikan terhadap agresivitas pajak. Kata kunci : CSR, Likuiditas, Capital Intensity, Komisaris Independen, Agresivitas Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 202
NIM/NIDN Creators: 43216110002
Uncontrolled Keywords: CSR, Likuiditas, Capital Intensity, Komisaris Independen, 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
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: 17 Feb 2022 08:40
Last Modified: 13 Jul 2022 01:38
URI: http://repository.mercubuana.ac.id/id/eprint/56316

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