WATI, LISNA (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This research aims to examine the influence of Corporate Social Responsibility, Capital Intensity and Leverage on Tax Aggressiveness with Return on Asset as a Moderating Variable. The population in this research is food and beverage sub sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample was determined using a purposive sampling method, so that a sample of 29 companies was obtained over a four years period so that the total research sample was 116 samples. The data analysis technique used is panel data regression with the help of the Eviews 12 statistical application. Based on the results of research using the random effect model as the best regression model, the results show that corporate social responsibility, capital intensity and leverage simultaneously influence tax aggressiveness. Partially, corporate social responsibility has a significant negative effect on tax aggressiveness, capital intensity has a significant positive effect on tax aggressiveness, while leverage has no effect on tax aggressiveness. Meanwhile, return on assets as a moderating variable weakens the influence of corporate social responsibility, capital intensity and leverage on tax aggressiveness. Penelitian ini bertujuan untuk menguji Pengaruh Corporate Social Responsibility, Capital Intensity dan Leverage terhadap Agresivitas Pajak dengan Return on Asset sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah perusahaan sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2019- 2022. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 29 perusahaan dengan periode empat tahun sehingga jumlah sampel penelitian adalah 116 sampel. Teknik analisis data yang digunakan adalah regresi data panel dengan bantuan aplikasi statistik Eviews 12. Berdasarkan hasil penelitian dengan menggunakan random effect model sebagai model regresi terbaik diperoleh hasil bahwa secara simultan corporate social responsibility, capital intensity dan leverage berpengaruh terhadap agresivitas pajak. Secara parsial corporate social responsibility memiliki pengaruh signifikan negatif terhadap agresivitas pajak, capital intensity memiliki pengaruh signifikan positif terhadap agresivitas pajak, sedangkan leverage tidak berpengaruh terhadap agresivitas pajak. Adapun return on asset sebagai variabel moderasi memperlemah pengaruh corporate social responsibility, capital intensity dan leverage terhadap agresivitas pajak.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43219120094 |
| Uncontrolled Keywords: | Tax Aggressiveness, Corporate Social Responsibility, Capital Intensity, Leverage, Return on Asset Agresivitas Pajak, Corporate Social Responsibility, Capital Intensity, Leverage, Return on Asset. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | WIDYA AYU PUSPITA NINGRUM |
| Date Deposited: | 25 Mar 2024 03:59 |
| Last Modified: | 25 Mar 2024 03:59 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/87498 |
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