PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), INVENTORY INTENSITY DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK (Studi Empiris perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018)

NINGRUM, PUJI ASMA (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), INVENTORY INTENSITY DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK (Studi Empiris perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of disclosure of corporate social responsibility (CSR), inventory intensity and earnings management on tax aggressiveness. The population of this research is mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2018. The sampling technique used purposive sampling, obtained as many as 64 data. The analytical method used is SPSS 22. The results of this study indicate that disclosure of corporate social responsibility (CSR) and inventory intensity has an effect on tax aggressiveness, while earnings management has no effect on tax aggressiveness. Keywords: disclosure of corporate social responsibility (CSR), inventory intensity, earnings management and tax aggressiveness. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSR), inventory intensity dan manajemen laba terhadap agresivitas pajak. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Teknik pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 64 data. Metode analisis yang digunakan adalah SPSS 22. Hasil penelitian ini menunjukkan bahwa pengungkapan corporate social responsibility (CSR) dan inventory intensity berpengaruh terhadap agresivitas pajak, sedangkan manajemen laba tidak berpengaruh terhadap agresivitas pajak. Kata Kunci: pengungkapan corporate social responsibility (CSR), inventory intensity, manajemen laba dan agresivitas pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 504
Call Number: SE/32/21/070
NIM/NIDN Creators: 43216110266
Uncontrolled Keywords: pengungkapan corporate social responsibility (CSR), inventory intensity, manajemen laba 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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 27 May 2022 18:03
Last Modified: 06 Nov 2023 05:52
URI: http://repository.mercubuana.ac.id/id/eprint/53999

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