PENGARUH STRUKTUR KEPEMILIKAN, MANAJEMEN LABA, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

QAIDIAZAM, WAHYU NUR (2019) PENGARUH STRUKTUR KEPEMILIKAN, MANAJEMEN LABA, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine the effect of ownership structure, earnings management, firm size and corporate social responsibility on tax aggressiveness. The population in this study were property and real estate companies that were listed on the BEI in 2013 to 2017. Of the 48 listed companies, only 25 companies met the criteria for the research samples that had been set. Samples are determined by purposive sampling method. The type of data is secondary data and the analytical method used is multiple regression analysis with the SPSS 21.0 system. The results of the study show that the ownership structure, earnings management does not affect tax aggressiveness. While company size and corporate social responsibility influence tax aggressiveness. While testing the coefficient of determination shows that ownership structure, earnings management, company size and corporate social responsibility have a 5.4% influence on tax aggressiveness on property and resal estate companies listed on the BEI in 2013-2017. Keywords : Ownership Structure, Earning Management, Firm Size, Corporate Social Responsibility and Tax Aggressiveness Penelitian ini bertujuan untuk menguji pengaruh pengaruh struktur kepemilikan, manajemen laba, ukuran perusahaan dan corporate social responsibility terhadap agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di BEI pada tahun 2013 sampai 2017. Dari 48 perusahaan yang terdaftar, hanya 25 perusahaan yang memenuhi kriteria sampel penelitian yang telah ditetapkan. Sampel ditentukan dengan metode purposive sampling. Jenis data adalah data sekunder dan metode analisis yang digunakan adalah analisis regresi berganda dengan sistem SPSS 21.0. Hasil penelitian menunjukan bahwa struktur kepemiliakan, manajemen laba tidak berpengaruh terhadap agresivitas pajak. Sementara ukuran perusahaan dan corporate social responsibility berpengaruh terhadap agresivitas pajak. Sedangkan pengujian koefisien determinasi menunjukan bahwa struktur kepemilikan, manajemen laba, ukuran perusahaan dan corporate social responsibility mempunyai pengaruh 5,4% terhadap agresivitas pajak pada perusahaan properti dan resal estate yang terdaftar di BEI tahun 2013-2017. Kata Kunci : Struktur Kepemilikan, Manajemen Laba, Ukuran Perusahaan, Corporate Social Responsibility dan Agresivitas Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 541
NIM/NIDN Creators: 43215120202
Uncontrolled Keywords: Struktur Kepemilikan, Manajemen Laba, Ukuran Perusahaan, Corporate Social Responsibility dan Agresivitas Pajak
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 > 657.4 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: 22 Dec 2021 14:38
Last Modified: 25 May 2022 04:45
URI: http://repository.mercubuana.ac.id/id/eprint/52698

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