PENGARUH KOMITE AUDIT, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD), LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Sub Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

LARASATI, ISMI (2022) PENGARUH KOMITE AUDIT, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD), LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Sub Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to empirically prove the influence of the Audit Committee, Corporate Social Responsibility Disclosure (CSRD), Leverage and Capital Intensity on Tax Aggressiveness. This research was conducted on various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange, using multiple linear regression analysis techniques. The results showed that the audit committee, leverage and capital intensity had an effect on tax aggressiveness. Meanwhile, Corporate Social Responsibility Disclosure has no significant effect on tax aggressiveness. Keyword : Audit Committee, Corporate Social Responsibility Disclosure, Leverage, Capital Intensity and Tax Aggressiveness Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Komite Audit, Corporate Social Responsibilty Disclosure (CSRD), Leverage dan Capital Intensity terhadap Agresivitas Pajak. Penelitian ini dilakukan pada perusahaan maknufaktur subsektor aneka industri yang terdaftar di Bursa Efek Indonesia, menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa komite audit, leverage dan capital intensity berpengaruh terhadap agresivitas pajak. Sedangkan Corporate Social Responsibilty Disclosure tidak berpengaruh signifikan terhadap agresivitas pajak. Kata Kunci : Komite Audit, Corporate Social Reponsibilty Disclosure (CSRD), Leverage, Capital Intensity, Agresivitas Pajak

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 22 187
Call Number:	SE/32/22/102
NIM/NIDN Creators:	43218010049
Uncontrolled Keywords:	Komite Audit, Corporate Social Reponsibilty Disclosure (CSRD), Leverage, Capital Intensity, Agresivitas Pajak
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	WADINDA ROSADI
Date Deposited:	26 Oct 2022 07:16
Last Modified:	26 Oct 2022 07:16
URI:	http://repository.mercubuana.ac.id/id/eprint/70967

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