DEWI, SUCI SAHARA (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KONEKSI POLITIK, KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK ( Studi Empiris Pada Perusahaan Tercatat Indeks LQ45 Periode 2019-2021 ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of the mechanism of Corporate Social Responsibility, Political Connections and Family Ownership on Tax Aggressiveness. The object of this research is a company listed on the LQ 45 Index for 2019-2021. The number of company samples used in this study were 45 companies. This research was conducted using a purposive sampling method and a total sample of 66 data. This study uses descriptive technical analysis, multiple regression analysis to determine the effect of each independent variable on the dependent variable. The data used is secondary data in the form of the Company's financial statements which are recorded with the LQ 45 Index for 2019-2021. This analysis uses SPSS statistical software version 26. The results of this study indicate that Corporate Social Responsibility and Political Connections have no effect on Tax Aggressiveness. Family Ownership has a positive effect on Tax Aggressiveness. Keywords: Corporate Social Responsibility, Political Connection, Family Ownership, Tax Aggressiveness. Penelitian ini bertujuan untuk menguji pengaruh mekanisme Corporate Social Responsibility, Koneksi Politik Dan Kepemilikan Keluarga terhadap Agresivitas Pajak. Objek penelitian ini adalah perusahaan Tercatat Indeks LQ 45 tahun 2019-2021. Jumlah sampel Perusahaan yang digunakan dalam penelitian ini adalah sebanyak 45 perusahaan. Penelitian ini dilakukan dengan metode purposive sampling dan jumlah sampel sebanyak 66 data. Penelitian ini menggunakan teknis analisis deskriptif, analisis regresi berganda untuk mengetahui pengaruh dari masing-masing variable independen terhadap variable dependen. Data yang digunakan merupakan data sekunder berupa laporan keuangan Perusahaan tercatat Indeks LQ 45 tahun 2019- 2021. Analisis ini menggunakan software statistic SPSS versi 26. Hasil penelitian ini menunjukan bahwa Corporate Social Responsibility dan Koneksi Politik tidak berpengaruh terhadap Agresivitas Pajak. Kepemilikan Keluarga berpengaruh positif terhadap Agresivitas Pajak. Kata Kunci: Corporate Social Responsibility, Koneksi Politik, Kepemilikan Keluarga, Agresivitas Pajak.
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