PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2019)

PERTIWI, NIA MURNI (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), Capital Intensity,and Profitability on tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Sampling was done using purposive sampling method, and obtainedthe number of samples as many as 79 companies. The data used to analyze the data in this study are by descriptive quantitative methods obtained from www.idx.co.id and www.sahamok.com. The analysis tool used is multiple linear regression analysis with the help of spss program Version 24. The results of this study showed that CSR, and Profitability have no effect on tax aggressiveness. And the Capital Intensity variable has a significant negative effect on tax aggressiveness. Keywords: CSR, Capital Intensity, Profitability, Tax Aggressiveness. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), Capital Intensity, dan Profitabilitas terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dan didapatkan jumlah sampel sebanyak 79 perusahaan. Data yang digunakan untuk menganalisis data dalam penelitian ini adalah dengan metode deskriptif kuantitatif yang diperoleh dari www.idx.co.id dan www.sahamok.com. Alat analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS Versi 24. Hasil penelitian ini menunjukan bahwa CSR, dan Profitabilitas tidak berpengaruh agresivitas pajak. Dan variabel Capital Intensity berpengaruh negatif signifikan terhadap agresivitas pajak. Kata kunci : CSR, Capital Intensity, Profitabilitas, Agresivitas Pajak.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216310040
Additional Information: TIDAK ADA LAMPIRAN DI DALAM FOLDER FILE DIGITAL NYA (CIBUBUR)
Uncontrolled Keywords: CSR, Capital Intensity, Profitabilitas, Agresivitas Pajak.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
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: Dede Muksin Lubis
Date Deposited: 05 Nov 2024 07:22
Last Modified: 05 Nov 2024 07:22
URI: http://repository.mercubuana.ac.id/id/eprint/92756

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