KRESNAWATI, MELA (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR), Profitabilitas, leverage, dan capital intensity terhadap agresivitas pajak (Studi Empiris Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Penelitian ini menggunakan metode nonprobability sampling, dengan teknik purposive sampling. Populasi dalam penelitian ini adalah perusahaan LQ- 45 yang listing di Bursa Efek Indonesia (BEI) pada tahun 2015-2018 sebanyak 62 perusahaan. Namun hanya 28 perusahaan yang memenuhi kriteria. Sehingga jumlah sampel yang digunakan dalam penelitian ini sebanyak 112 perusahaan. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah analisis regresi linear berganda dengan bantuan software SPSS 25. Hasil dalam penelitian ini menunjukkan variabel Corporate Social Responsibility (CSR) memiliki signifikansi sebesar 0,000, Profitabilitas 0,000, dan leverage 0,000, ketiga variabel ini menunjukkan pengaruh yang signifikan. Sedangkan capital intensity mengasilkan signifikansi 0,727. Sehingga dalam penelitian ini capital intensity tidak berpengaruh terhadap agresivitas pajak. Koefisien determinasi dalam penelitian ini menghasilkan nilai sebesar 51,1%. Kata kunci: Agresivitas pajak, corporate social responsibility, profitabilitas, leverage, dan capital intensity. ABSTRACT This study aims to determine the effect of Corporate Social Responsibility (CSR), profitability, leverage, and capital intensity on tax aggressiveness (Empirical Study of LQ-45 Companies Listed on the Indonesia Stock Exchange in 2015-2018). This study uses a non-probability sampling method, with a purposive sampling technique. The population in this study was LQ-45 companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018 totaling 180 companies. The number of sampels in this study is 112 companies. However, thre is only 28 companies met the criteria. The amount of samples that used in this study is 112 companies.The statistical method used to test the research hypothesis is linear multiple regression analysis with the help of SPSS 25 software. The results in this study indicate the variable Corporate Social Responsibility (CSR) has a significance of 0,000, profitability 0,000, and leverage 0,000, this variable shows a significant influence. While the result variable capital intensity have a significance 0,727. Capital intensity is not intended towards tax aggressiveness. The coefficient of determination in this study resulted in a value of 51,1%. Keyword: Tax aggressiveness, corporate social responsibility, profitability, leverage, and capital intensity.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 003 |
| NIM/NIDN Creators: | 43216210016 |
| Uncontrolled Keywords: | Kata kunci: Agresivitas pajak, corporate social responsibility, profitabilitas, leverage, dan capital intensity. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 14 Mar 2022 05:20 |
| Last Modified: | 14 Mar 2022 05:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57917 |
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