RAMADANI, ALFIAN (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Eek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study aimed to show empirical evidence about corporate social responsibility, capital intensity and profitability in influencing tax aggrasiveness in manufactoring companies listed on teh Indonesian Stock Exchange. This study uses manufacturing sector companies listed on the Indonesia Stock Exchange since 2014 until 2017. The total sample of research is 24 companies. The multiple linier regression method is used to analyze data. The result of this study indicate thet corporate social responsibility does not have a significant effect on tax aggrasiveness. While capital intensity has a significant possitive effect on tax aggrasiveness and profitability has a significant negative effect on tax aggrasiveness. corporate social responsibility carried out by the company shows that consciously will not take action tax aggressiveness. The company utilizes the depreciation expense of the fixed assets to reduce the company's profit which is the basis of the company's tax calculation. company profitability does not show poor management performance in carrying out tax aggressiveness. Keywords: Tax Agressiveness, CSR, capital intensity, profitabilitas Penelitian ini bertujuan untuk menunjukkan bukti empiris tentang corporat social responsibility, capital intensity dan profitabilitas dalam mempengaruhi agresivitas pajak pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di bursa efek Indonesia sejak 2014 hingga 2017. Total sampel penelitian adalah 24 perusahaan. Metode regresi linier berganda digunkan untuk menganalisis data. Hasil penelitiian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap agresivitas pajak. Sedangkan capital intensity memiliki pengaruh positive signifikan terhadap agresivitas pajak dan profitabilitas memiliki pengaruh negatif signifikan terhadap agresivitas pajak. corporate social responsibility yang dilakukan oleh perusahaan menunjukkan bahwa sadar tidaknya perusahaan akan melkukan tindakan agresivitas pajak. Perusahaan memanfaatkan beban penyusutan dari aset tetap untuk untuk mengurangi laba perusahaan yang menjadi dasar perhitungan pajak perusahaan. profitabilitas perusahaan tidak menunjukkan kinerja manajemen buruk dalam melakukan agresivitas pajak. Kata kunci: Agresivitas pajak, CSR, capital intensity, profitabilitas
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43215120336 |
| Uncontrolled Keywords: | Agresivitas pajak, CSR, capital intensity, profitabilitas |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 08 Mar 2022 07:51 |
| Last Modified: | 08 Mar 2022 07:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57477 |
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