IVANA, JUSTIN (2019) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR KEPEMILIKAN, LIKUIDITAS, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is about the influence of Corporate Social Responsibility disclosure, ownership structure, liquidation, and profitability on tax aggressiveness (empirical study of LQ45 company registered on Bursa Efek Indonesia in 2013- 2017). This research aims to know whether there is influence between Corporate Social Responsibility disclosure, ownership structure, liquidation, profitability, and capital intensity as independent variable on tax aggressiveness as dependent variable. The sample of this research consists of 18 companies registered in LQ45 which selected by using purposive sampling. Data analysis technique used in this research is multiple linear regression analysis. The result of this research obtained the following data: (1) corporate social responsibility disclosure has a significant effect on tax aggressiveness. (2) ownership structure has a significant effect on tax aggressiveness. (3) liquiditation and profitability has no effect on tax aggressiveness, (4) profitability has no effect on tax aggressiveness.. Keywords: Corporate Social Responsibility Disclosure, Ownership Structure, Liquidation, Profitability, Tax Aggressiveness. Penelitian ini adalah mengenai pengaruh pengungkapan Corporate Social Responsibility, struktur kepemilikan, likuiditas, dan profitabilitas terhadap agresivitas pajak (studi empiris pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017). Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility, struktur kepemilikan, likuiditas, dan capital intensity sebagai variabel independen, terhadap agresivitas pajak sebagai variabel dependen. Sampel dalam penelitian ini terdiri atas 18 perusahaan yang terdaftar di LQ45 yang diseleksi menggunakan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Dari hasil penelitian ini diperoleh data sebagai berikut: (1) pengungkapan corporate social responsibility berpengaruh negatif terhadap agresivitas pajak. (2) struktur kepemilikan berpengaruh positif terhadap agresivitas pajak. (3) likuiditas tidak berpengaruh terhadap agresivitas pajak, (4) profitabilitas tidak berpengaruh terhadap agresivitas pajak.. Kata kunci: Pengungkapan Corporate Social Responsibility, Struktur Kepemilikan, Likuiditas, Profitabilitas, Agresivitas Pajak.
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