PENGARUH KEPEMILIKAN ASING DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

MONICA, EVA (2023) PENGARUH KEPEMILIKAN ASING DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of foreign ownership and liquidity on tax aggressiveness with Corporate Social Responsibility as a moderating variable. The object of this research is a manufacturing company that is listed on the Indonesia Stock Exchange in 2019 – 2021. The sample was determined using a purposive sampling method. This study uses a sample of 106 companies each year. The data analysis used is statistical analysis in the form of multiple linear regression tests with the help of the SPSS version 25 application program. The results of this study indicate that foreign ownership has no effect on tax aggressiveness, liquidity has a positive effect on tax aggressiveness, CSR is unable to moderate the relationship between foreign ownership on aggressiveness. Taxes and CSR are unable to moderate the relationship between liquidity and tax aggressiveness. Keywords: Tax aggressiveness, CUETR, corporate social responsibility, foreign ownership, and liquidity. Penelitian ini bertujuan untuk mengetahui Pengaruh Kepemilikan Asing dan Likuiditas terhadap Agresivitas Pajak dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2021. Penentuan sampel menggunakan metode purposive sampling. Jumlah sampel sebanyak 106 perusahaan. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa Kepemilikan Asing tidak berpengaruh terhadap Agresivitas Pajak, Likuiditas berpengaruh positif terhadap Agresivitas Pajak, CSR tidak mampu memoderasi hubungan Kepemilikan Asing terhadap Agresivitas Pajak, dan CSR tidak mampu memoderasi hubungan Likuiditas terhadap Agresivitas Pajak. Kata kunci: Agresivitas pajak, CUETR, corporate social responsibility, kepemilikan asing, dan likuiditas.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 23 107
NIM/NIDN Creators:	43219010022
Uncontrolled Keywords:	Agresivitas pajak, CUETR, corporate social responsibility, kepemilikan asing, dan likuiditas.
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
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADELINA HASNA SETIAWATI
Date Deposited:	24 Jul 2023 07:35
Last Modified:	24 Jul 2023 07:40
URI:	http://repository.mercubuana.ac.id/id/eprint/79532

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