PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AGGRESSIVENESS (Studi Empiris pada Perusahaan Manufaktur di Sektor Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018)

APRAJA, SEPTIANI INDRI (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AGGRESSIVENESS (Studi Empiris pada Perusahaan Manufaktur di Sektor Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to analyze the effect of Corporate Social Responsibility, Capital Intensity, and Corporate Governance Disclosure on Tax Aggressiveness. Data collection techniques using purposive sampling. The data used is secondary data obtained from the Indonesia Stock Exchange (www.idx.com). The data analysis method used in this study is multiple regression analysis. The results showed that the disclosure of Corporate Social Responsibility has a positive effect on tax aggressiveness. Institutional ownership has a negative effect on tax aggressiveness. Meanwhile, Capital Intensity, Audit Committee, and Board of Commissioners proportion do not have an effect on tax aggressiveness. Keywords: corporate social responsibility, capital intensity, corporate governance, tax aggressiveness. Penelitian ini bertujuan untuk menganalisis pengaruh Pengungkapan Corporate Social Responsibility, Capital Intensity, dan Corporate Governance terhadap Tax Aggressiveness. Tehnik pengumpulan data menggunakan purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.com) Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa Pengungkapan Corporate Social Responsibility berpengaruh positif terhadap tax aggressiveness, Kepemilikan Institusional berpengaruh negatif terhadap tax aggressiveness. Sedangkan Capital Intensity, Komite Audit, Proporsi dewan Komisaris tidak berpengaruh terhadap tax aggressiveness. Kata Kunci: corporate social responsibility, capital intensity, corporate governance, tax aggressiveness.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 392
NIM/NIDN Creators: 43217120222
Uncontrolled Keywords: corporate social responsibility, capital intensity, corporate governance, tax aggressiveness.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Aug 2022 06:30
Last Modified: 22 Aug 2022 03:37
URI: http://repository.mercubuana.ac.id/id/eprint/67813

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