PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang terdaftar di BEI Periode 2017-2020)

WULANDARI, REVINA (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang terdaftar di BEI Periode 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of corporate social responsibility, firm size and capital intensity on the tax aggressiveness of case studies on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017-2020. There are 4 variables used in this study, namely tax aggressiveness as the dependent variable, while corporate social responsibility, company size and capital intensity as independent variables. This study uses secondary data obtained from the annual reports of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017- 2020, totaling 12 companies that meet the criteria. This study uses purposive sampling technique and there are 46 data analyzed from the population sample after the outline process. The analytical method used is descriptive analysis test, classical assumption test, and hypothesis testing using SPSS version 25. The results show that corporate social responsibility and capital intensity have no effect on tax aggressiveness. While the size of the company has a negative effect on tax aggressiveness. Keywords: Corporate Social Responsibility, Size and Capital Intensity Against Tax Aggressivenes Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, ukuran perusahaan dan capital intensity terhadap agresivitas pajak studi kasus pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Penelitian ini terdapat 4 variable yang digunakan yaitu agresivitas pajak sebagai variable dependent sedangkan corporate social responsibility, ukuran perusahaan dan capital intensity sebagai variable independent. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 yang berjumlah 12 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan teknik purposive sampling dan ada 46 data yang dianalisis dari sampel populasi setelah proses outliner. Metode analisis yang digunakan adalah uji analisis deskriptif, uji asumsi klasik, dan uji hipotesis menggunakan SPSS versi 25. Hasil penelitian menunjukan bahwa corporate social responsibility dan capital intensity tidak berpengaruh terhadap agresivitas pajak. Sedangkan ukuran perusahaan berpengaruh negative terhadap agresivitas pajak. Kata kunci : corporate social responsibility, ukuran perusahaan, capital intensity dan agresivitas pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 278
NIM/NIDN Creators: 43218010099
Uncontrolled Keywords: corporate social responsibility, ukuran perusahaan, capital intensity dan agresivitas pajak
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Jan 2023 04:39
Last Modified: 21 Jan 2023 08:29
URI: http://repository.mercubuana.ac.id/id/eprint/73216

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