MARCHELA, KEZYA (2022) PENGARUH KUALITAS AUDIT, MANAJEMEN LABA, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT Indonesian taxes are the largest part of the state revenue. A lot of taxpayers tend to avoid their tax obligations. Thus, there are many ways to reduce tax aggressiveness. Tax aggressiveness can be done legally (tax avoidance) and illegally (tax evasion), both of which are equally detrimental to the government. This study aims to determine the effect of audit quality, earnings management, and disclosure of corporate social responsibility on tax aggressiveness. This research uses descriptive quantitative data analysis method with causal research type. The regression model used in thisstudy is multiple linearregression analysis. The sampling technique consists of purposive sampling technique. The secondary data was obtained from the IDX (Indonesian Stock Exchange). It was reorganized and further calculated by Statistical Product and Service Solution (SPSS) 26 for windows. The results showed that audit quality had a positive and significant effect on tax aggressiveness. Earnings management and disclosure of corporate social responsibility have no effect on tax aggressiveness. Keywords:Audit Quality, Earnings Management, Corporate Disclosure Social Responsibility, and Tax Aggressiveness ABSTRAK Pajak menjadi bagian terbesar dari pendapatan negara Indonesia. Namun, tidak sedikit Wajib Pajak yang menghindari kewajiban pajaknya. Dalam perusahaan ada banyak cara untuk mengurangi kewajiban pajak yang dibayarkan sehingga terjadi agresivitas pajak. Agresivitas pajak dapat dilakukan secara legal (tax avoidance) dan ilegal (tax evasion), keduanya sama merugikan bagi pemerintah. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, manajemen laba, dan pengungkapan corporate social responsibility terhadapagresivitas pajak. Penelitian ini menggunakan metode analisis data deskriptif kuantitatif dengan jenis penelitian kausal. Model regresi yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari BEI (Bursa Efek Indonesia) dengan menggunakan bantuan Statistical Product and Service Solution (SPSS) 26 for windows. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif dan signifikan terhadap agresivitas pajak. Tetapi manajemen laba dan pengungkapan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak. Kata Kunci: Kualitas Audit, Manajemen Laba, Pengungkapan Corporate Social Responsibility, dan Agresivitas Pajak.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 22 042 |
| NIM/NIDN Creators: | 43218210043 |
| Uncontrolled Keywords: | Kata Kunci: Kualitas Audit, Manajemen Laba, Pengungkapan Corporate Social Responsibility, dan Agresivitas Pajak. |
| 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: | siti maisyaroh |
| Date Deposited: | 24 Dec 2022 07:01 |
| Last Modified: | 24 Dec 2022 07:01 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/72784 |
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