PRATIWI, KARINA ASRI (2019) PENGARUH PENGUNGKAPAN CSR, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK ((Studi Empiris pada Perusasahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Agresivitas pajak adalah kegiatan perencanaan pajak bagi semua perusahaan yang terlibat dalam usaha mengefisienkan beban pajak terutangnya dengan cara mengurangi penghasilan kena pajak. Penelitian ini dilakukan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR), profitabilitas dan ukuran perusahaan terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Sampel yang digunakan dalam penelitian ini ditentukan berdasarkan metode purposive sampling terhadap perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Sampel yang diperoleh sebanyak 49 sampel perusahaan sehingga total observasi dalam penelitian ini sebanyak 147 observasi. Data yang digunakan dalam penelitian ini merupakan data sekunder, yaitu berupa laporan keuangan dan laporan tahunan yang diunduh melalui situs resmi Bursa Efek Indonesia (BEI): www.idx.co.id. Data dianalisis dengan menggunakan analisis regresi data panel yang diolah menggunakan software Eviews versi 10.0. Pengujian hipotesis dilakukan dengan menggunakan uji statistik t untuk mengetahui pengaruh antar variabel yang diteliti. Hasil penelitian yang diperoleh dalam penelitian ini adalah: (1) Pengungkapan Corporate Social Responsibility (CSR) tidak berpengaruh terhadap agresivitas pajak, (2) Profitabilitas berpengaruh positif terhadap agresivitas pajak, dan (3) Ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak. Kata Kunci : Agresivitas Pajak, Pengungkapan Corporate Social Responsibility, Profitabilitas, Ukuran Perusahaan Tax aggressiveness is a tax planning activity for all companies involved in the business of streamlining their tax burden by reducing taxable income. This research was conducted to determine the effect of Corporate Social Responsibility (CSR) disclosure, profitability and company size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015- 2017. The sample used in this study was determined based on the purpose sampling method on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The sample obtained was 49 samples of the company so that the total observations in this study were 147 observations. The data used in this study is secondary data, namely in the form of financial statements and annual reports which are downloaded through the IDX official website: www.idx.co.id. Data were analyzed using panel data regression analysis which was processed using Eviews version 10.0 software. Hypothesis testing is done using coefficient of determination and t-statistical test to find out the effect between the variables studied.. The research results obtained in this study are: (1) Corporate Social Responsibility (CSR) Disclosure does not affect tax aggressiveness, (2) Profitability has a positive effect towards tax aggressiveness, and (3) Firm size does not affect tax aggressiveness. Keywords: Tax Aggressiveness, Corporate Social Responsibility Disclosure, Profitability, Company Size
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 15 Sep 2021 05:42 | ||||||||
| Last Modified: | 28 Jul 2022 03:47 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5122 |
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