NURFAUZI, ACHMAT (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the influence of Corporate Social Responsibility, Corporate Size, and Family Ownership on Tax Aggressiveness (Empirical Study on Property and Real Estate Companies listed on the BEI in 2017 - 2019). The sample in this study were 75 from 25 companies. The sampling technique used in the study was purposive sampling method. The data analysis method used in this study is multiple linear regression analysis using application program STATA version 16. The results of this study indicate that Corporate Social Responsibility (CSR) and family ownership has no effect on Tax Aggressiveness, meanwhile Company Size has a negative and significant effect on Tax Aggressiveness. Keywords : Corporate Social Responsibility, Company Size, Family Ownership and Tax Aggressiveness. Penelitian ini bertujuan untuk menguji Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, dan Kepemilikan Keluarga Terhadap Agresivitas Pajak (Studi empiris pada perusahaan property dan real estate yang terdaftar di BEI pada tahun 2017-2019). Sampel dalam penelitian ini sebanyak 75 dari 25 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda menggunakan program aplikasi STATA versi 16. Hasil Penelitian ini menunjukan bahwa Corporate Social Responsibility (CSR) dan kepemilikan keluarga tidak berpengaruh terhadap agresivitas pajak, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan terhadap agresivitas pajak. Kata kunci : Corporate Social Responsibility, Ukuran Perusahaan, Kepemilikan Keluarga, dan Agresivitas Pajak
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 22 103 |
| NIM/NIDN Creators: | 43217010134 |
| Uncontrolled Keywords: | Corporate Social Responsibility, Ukuran Perusahaan, Kepemilikan Keluarga, dan 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: | LUTHFIAH RAISYA ARDANI |
| Date Deposited: | 17 Sep 2022 13:17 |
| Last Modified: | 19 Sep 2022 05:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69221 |
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