SABILA, RISTIYANA (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the influence of Corporate Social Responsibility, Capital Intensity, and Inventory Intensity on Tax Aggressiveness. Tax aggressiveness is an aggressive corporate action in responding to tax obligations to the government so that the amount of tax paid to the state is less. The population used is the property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 70 companies. Sampling using purposive sampling method and the companies selected as samples were 22 companies. The data used in this study are secondary data obtained from financial reports and annual reports through the official website of the Indonesia Stock Exchange or through the official websites of related companies. The data analysis used in this study was multiple linear regression analysis, with data processing tools, namely the Statistical Product and Service Solution (SPSS) version 25 application. The results of this study state that Corporate Social Responsibility has a significant negative effect on tax aggressiveness. However, Capital Intensity and Inventory Intensity do not significantly influence tax aggressiveness. Keywords: Corporate Social Responsibility, Capital Intensity, Inventory Intensity, and Tax Aggressiveness. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Corporate Social Responsibility, Capital Intensity, dan Inventory Intensity terhadap Agresivitas Pajak. Agresivitas pajak merupakan tindakan perusahaan yang agresif dalam merespon kewajiban perpajakan kepada pemerintah sehingga jumlah pajak yang dibayarkan kepada negara semakin sedikit. Populasi yang digunakan adalah perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023 sejumlah 70 perusahaan. Pengambilan sampel menggunakan metode purposive sampling dan perusahaan yang terpilih sebagai sampel sebanyak 22 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan melalui situs resmi Bursa Efek Indonesia atau melalui situs web resmi dari perusahaan terkait. Analisis penelitian ini menggunakan analisis regresi linear berganda, dengan alat pengolahan data yaitu aplikasi Statistical Product and Service Solution (SPSS) versi 25. Hasil dari penelitian ini menunjukkan bahwa Corporate Social Responsibility berpengaruh negatif signifikan terhadap agresivitas pajak. Namun, Capital Intensity dan Inventory Intensity tidak berpengaruh signifikan terhadap agresivitas pajak. Kata Kunci: Corporate Social Responsibility, Capital Intensity, Inventory Intensity, dan Agresivitas Pajak.
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