PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

FEBRIANI, TASYA (2023) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research to purpose is to know the impact of corporate social responsibility and company size on tax aggressiveness with institutional ownership as a moderating variable. The population used in this study are all incremental companies listed on the Indonesia Stock Exchange for the 2018-2021 period. In this study using a purposive sampling method because it must be in accordance with the standard criteria that have been determined and obtained as many as 40 data. The data analysis technique used in this research is descriptive statistical test, classical assumption test, and hypothesis testing with the Software Statistical Product and Service Solutions (SPSS). This reserach shows that the CSR variable cannot influence tax aggressiveness, and the CSR variable and company size moderated by institutional ownership also cannot influence tax aggressiveness. However, it is different from research on company size variables that have an influence on tax aggressiveness. Keywords : corporate social responsibility, company size, tax aggressiveness, institutional ownership Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility dan ukuran perusahaan terhadap agresivitas pajak dengan kepemilikan institusional sebagai variable moderasi. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambahan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Dalam penelitian ini menggunakan metode purposive sampling karena harus sesuai dengan standar kriteria yang telah di tentukan dan diperoleh sebanyak 40 data. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistic deskriptif, uji asuksi klasik, dan uji hipotesis dengan menggunakan Software Statistical Product and Service Solutions (SPSS). Penelitian ini menunjjukan bahwa variabel CSR tidak dapat berpengaruh terhadap agresivitas pajak, dan variabel CSR dan ukuran perusahaan yang di moderasi kepemilikan institusional juga tidak dapat berpengaruh terhadap agresivitas pajak. Namun berbeda dengan penelitian pada variabel ukuran perusahaan yang memiliki pengaruh terhadap agresivitas pajak. Kata kunci : corporate social responsibility, ukuran perusahaan, agresivitas pajak, kepemilikan institusional

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 035
NIM/NIDN Creators: 43218010073
Uncontrolled Keywords: corporate social responsibility, ukuran perusahaan, agresivitas pajak, kepemilikan institusional
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 13 May 2023 03:04
Last Modified: 13 May 2023 03:04
URI: http://repository.mercubuana.ac.id/id/eprint/76998

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