HERLINA, INDAH (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Subsektor Pulp dan Kertas, Periklanan Percetakan dan Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the effect of corporate social responsibility, leverage and profitability on aggressive tax. The independent variables used in this study are corporate social responsibility, leverage and profitability, while the dependent variable in this study is aggressive tax. This study uses secondary data obtained from annual reports of measures in the manufacturing companies in the paper and advertising, printing and media industries listed on the Indonesia Stock Exchange in 2015-2018. There are 60 companies that meet the criteria. The research data design was carried out using a causal research test. Data processing is done using descriptive analysis test, classic assumption test, and hypothesis testing using SPSS 21. The results show that profitability has a significant positive effect on aggressive tax, while corporate social responsibility and leverage have no influence on aggressive tax. Keywords: Corporate Social Responsibility, Leverage and Profitability on Aggressive Tax Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, leverage dan profitabilitas terhadap agresivitas pajak. Variabel bebas yang digunakan dalam penelitian ini adalah corporate social responsibility, leverage dan profitabilitas, sedangkan variabel terikat dalam penelitian ini adalah agresivitas pajak. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur di industri kertas dan periklanan, percetakan dan media yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Ada 60 perusahaan yang memenuhi kriteria. Rancangan data penelitian dilakukan dengan menggunakan uji penelitian kausal. Pengolahan data dilakukan dengan menggunakan uji analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak, sedangkan corporate social responsibilty dan leverage tidak berpengaruh terhadap agresivitas pajak. Kata kunci : Agresivitas Pajak, Corporate Social Responsibility, Leverage, Profitabilitas
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 378 |
| NIM/NIDN Creators: | 43216110175 |
| Uncontrolled Keywords: | Agresivitas Pajak, Corporate Social Responsibility, Leverage, Profitabilitas |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 16 Aug 2022 05:52 |
| Last Modified: | 22 Aug 2022 02:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67807 |
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