PENGARUH MANAJEMEN LABA, CORPORATE SOCIAL RESPONSIBILITY, DAN LEVERAGE TERHADAP TAX AGGRESSIVENESS DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2017 – 2019)

HUSEN, ARIESTA AMELIA (2022) PENGARUH MANAJEMEN LABA, CORPORATE SOCIAL RESPONSIBILITY, DAN LEVERAGE TERHADAP TAX AGGRESSIVENESS DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2017 – 2019). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

This research aims to analyze the effect of earnings management, corporate social responsibility (CSR), and leverage on tax aggressiveness with information asymmetry as moderating variable. Companies such as taxpayers and the government have different interests. The government optimizes state revenues from taxes because taxes are one of the significant revenue factors for a country. After all, it is used to finance routine expenditures and development expenditures. On the other hand, for companies, taxes are a burden that must be paid which can reduce net income, so companies as taxpayers tend to minimize taxes. The difference in interests is used as an opportunity by the company to be more aggressive in minimizing taxes. The research method used is descriptive research. The population in this research is mining companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling is the sample selection technique used in this research and obtained 24 companies during a research period in 2017-2019. This study used panel data regression analysis. The results of this study indicate that earnings management and leverage variables have a significant effect on tax aggressiveness, but CSR has no significant effect on tax aggressiveness, information asymmetry does not moderate earnings management, CSR and leverage on tax aggressiveness. Keywords: Tax Aggressiveness, Earnings Management, Corporate Social Responsibility (CSR), Leverage, information asymmetry. Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, corporate social responsibility (CSR) dan leverage terhadap tax aggressiveness dengan asimetri informasi sebagai variable moderasi. Perusahaan selaku wajib pajak dan pemerintah memiliki perbedaan kepentingan. Pemerintah mengoptimalkan penerimaan negara atas pajak dikarenakan pajak ialah salah satu faktor penerimaan yang berarti suatu negara, dikarenakan digunakan untuk membiayai pengeluaran rutin serta pengeluaran pembangunan. Namun sebaliknya, bagi perusahaan, pajak ialah sesuatu beban yang wajib dibayarkan yang bisa mengurangi laba bersih, sehingga perusahaan sebagai wajib pajak cenderung untuk meminimalkan pajak. Perbedaan kepentingan tersebut dijadikan sebagai peluang oleh perusahaan untuk semakin agresif dalam meminimalkan pajak. Metode Penelitian yang digunakan ialah penelitian deskriptif. Populasi dalam penelitian ialah perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI). Purposive sampling ialah Teknik pemilihan sampel yang digunakan dalam penelitian ini, serta diperoleh 24 perusahaan dengan periode penelitian pada tahun 2017-2019. Penelitian ini menggunakan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa manajemen laba dan leverage berpengaruh signifikan terhadap tax aggressiveness, namun CSR tidak berpengaruh terhadap tax aggressiveness, asimetri informasi tidak memoderasi manajemen laba, CSR, dan leverage terhadap tax aggressiveness. Kata kunci: Tax Aggressiveness, manajemen laba, Corporate Social Responsibility (CSR), Leverage, Asimetri Informasi.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519120013
Uncontrolled Keywords: Tax Aggressiveness, manajemen laba, Corporate Social Responsibility (CSR), Leverage, Asimetri Informasi. Tax Aggressiveness, Earnings Management, Corporate Social Responsibility (CSR), Leverage, information asymmetry. PJK, PERPAJAKAN
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: RIA SYAFITRI
Date Deposited: 19 Oct 2022 04:00
Last Modified: 19 Oct 2022 04:00
URI: http://repository.mercubuana.ac.id/id/eprint/70591

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