SUSANTI, LIDIA (2020) PENGARUH UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Tekstil & Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine and examine the effect of company size, corporate social responsibility and leverage on tax aggressiveness. The independent variables used in this study are company size, corporate social responsibility and leverage. While the dependent variable in this study is tax aggressiveness. The data obtained in the form of secondary data is company data which is obtained at the textile & garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The population in this study were 18 textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2018. The sample used was using purposive sampling method, by conducting data research in accordance with the criteria of 18 companies. The analytical method in this study uses the classic assumption test and multiple regression. The analytical model in this study is using software SPSS 25. The results of this study indicate that company size has a negative and significant effect on tax aggressiveness, corporate social responsibility has no effect on tax aggressiveness, leverage has a positive effect on tax aggressiveness. Future research is expected to be carried out by exploring further the impact of company size, corporate social responsibility and leverage on tax aggressiveness with different or up-to-date data sources and different testing techniques. Keywords: Company Size, Corporate Social Responsibility, Leverage, Tax Aggressiveness. Penelitian ini bertujuan untuk menguji dan mengkaji pengaruh ukuran perusahaan, corporate social responsibility dan leverage terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah ukuran perusahaan, corporate social responsibility dan leverage. Sedangkan variabel dependen dalam penelitian ini adalah agresivitas pajak. Data yang diperoleh berupa data sekunder yaitu data perusahaan yang dimana didapatkan pada perusahaan manufaktur subsektor tekstil & garmen yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018. Populasi dalam penelitian ini sebanyak 18 perusahaan manufaktur subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 - 2018. Sampel yang digunakan menggunakan metode purposive sampling dengan melakukan penelitian data yang sesuai dengan kriteria sebanyak 18 perusahaan. Metode analisis dalam penelitian ini menggunakan uji asumsi klasik dan regresi berganda. Model analisis dalam penelitian ini adalah menggunakan software spss 25. Hasil penelitian ini menunjukan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap agresivitas pajak, corporate social responsibility tidak berpengaruh terhadap agresivitas pajak, leverage berpengaruh positif terhadap agresivitas pajak. Riset ini di masa mendatang diharapkan dapat dilakukan dengan menggali lebih lanjut dampak ukuran perusahaan, corporate social responsibility dan leverage terhadap agresivitas pajak dengan sumber data yang berbeda atau terbaru dan teknik pengujian yang berbeda. Kata Kunci: Ukuran Perusahaan, Corporate Social Responsibility, Leverage, Agresivitas Pajak.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 436 |
| NIM/NIDN Creators: | 43216110165 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Corporate Social Responsibility, Leverage, Agresivitas Pajak. |
| 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 08:23 |
| Last Modified: | 25 Aug 2022 06:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67841 |
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