PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DI MASA PANDEMI (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI tahun 2018-2021)

PRAMESWARI, SALSABILA (2023) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DI MASA PANDEMI (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI tahun 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the impact of Corporate Social Responsibility, Audit Quality, and Capital Intensity on tax aggressiveness during pandemic. This study uses secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange during 2018-2021. This type of research is quantitative research using purposive sampling as a sampling technique and obtained from 20 companies. The analytical method used is multiple regression analysis—processing data using SPSS 22 for windows and Microsoft excel. The result of this research is that Corporate Social Responsibility has a significantly positive effect on Tax Aggressiveness, Audit Quality has a significantly negative effect on Tax Aggressiveness, and Capital Intensity has a significantly negative effect on Tax Aggressiveness. Keywords: Corporate Social Responsibility, Audit Quality, Capital Intensity, Tax Aggresiveness. Penelitian ini bertujuan untuk mengetahui pengaruh dari Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan tambang yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021 yang didapat dari situs Indonesia Stock Exchange (IDX). Jenis penelitian ini merupakan penelitian kuantitatif dengan menggunakkan purposive sampling sebagai teknik pengambilan sampel dan diperoleh 20 perusahaan. Metode analisis yang digunakan adalah analisis regresi berganda. Pengolahan data menggunakan SPSS 22 for windows dan microsoft excel. Hasil dari penelitian ini adalah Corporate Social Responsibily berpengaruh positif secara signifikan terhadap agresivitas pajak, Kualitas Audit berpengaruh negatif secara signifikan terhadap agresivitas pajak, dan Capital Intensity berpengaruh negatif secara signifikan terhadap agresivitas pajak. Kata Kunci: Corporate Social Responsibility, Kualitas Audit, Capital Intensity, Agresivitas Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 020
Call Number: SE/32/23/041
NIM/NIDN Creators: 43219010186
Uncontrolled Keywords: Corporate Social Responsibility, Kualitas Audit, Capital Intensity, Agresivitas Pajak.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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: 04 Apr 2023 02:06
Last Modified: 04 Apr 2023 02:06
URI: http://repository.mercubuana.ac.id/id/eprint/75998

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