PENGARUH LEVERAGE, PROFITABILITAS, CAPITAL INTENSITY DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Selama Periode 2016-2020)

SARTIKA, NENENG (2022) PENGARUH LEVERAGE, PROFITABILITAS, CAPITAL INTENSITY DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Selama Periode 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of leverage, profitability, capital intensity and Corporate Social Responsibility Disclosure on tax aggressiveness. The research population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2016 to 2020. The sampling method used in this study was purposive sampling. The sample used in this study were 23 companies. Analysis of the data used for this test is multiple linear regression analysis with SPSS version 25 program. Based on the results of this study it was found that leverage has no effect on tax aggressiveness. Profitability has a negative effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Corporate Social Responsibility Disclosure (CSR Disclosure) has no effect on tax aggressiveness. Keywords: Tax Aggressiveness, Leverage, Profitability, Capital Intensity, Corporate Social Responsibility Disclosure. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitabilitas, capital intensity dan Corporate Social Responsibility Disclosure terhadap agresivitas pajak. Populasi penelitian pada penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2016 sampai dengan tahun 2020. Pengambilan sampel yang dilakukan dalam penelitian ini menggunakan metode purposive sampling. Sampel yang digunakan pada penelitian ini sebanyak 23 perusahan. Analisis data yang digunakan untuk pengujian ini adalah analisis regresi linier berganda dengan program SPSS versi 25. Berdasarkan hasil penelitian ini ditemukan bahwa leverage tidak memiliki pengaruh terhadap agresivitas pajak. Profitabilitas memiliki pengaruh negatif terhadap agresivitas pajak. Capital intensity tidak memiliki pengaruh terhadap agresivitas pajak. Corporate Social Responsibility Disclosure (CSR Disclosure) tidak memiliki pengaruh terhadap agresivitas pajak. Kata Kunci: Agresivitas Pajak, Leverage, Profitabilitas, Capital Intensity, Corporate Social Responsibility Disclosure.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 198
Call Number: SE/32/22/124
NIM/NIDN Creators: 43218110087
Uncontrolled Keywords: Agresivitas Pajak, Leverage, Profitabilitas, Capital Intensity, Corporate Social Responsibility Disclosure.
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 > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 03 Nov 2022 07:56
Last Modified: 03 Nov 2022 07:56
URI: http://repository.mercubuana.ac.id/id/eprint/71249

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