FITRIANTI, FITRIANTI (2021) PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB-SEKTOR PERTAMBANGAN BATU-BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, likuiditas dan leverage terhadap agresivitas pajak secara parsial. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi penelitian yang bersifat kausal dengan metode penelitian yang digunakan adalah metode studi pustaka dan dokumentasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Dalam penelitian ini, peneliti menggunakan data yang bersifat kuantitatif dengan menggunakan metode regresi data panel dengan Eviews 10.0. Populasi dari penelitian ini adalah perusahaan sub-sektor pertambangan batu-bara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai dengan tahun 2020. Sampel di tentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 11 perusahaan sehingga total observasi dalam penelitian ini sebanyak 44 observasi. Hasil penelitian membuktikan bahwa corporate social responsibility, dan leverage berpengaruh terhadap agresivitas pajak, dan likuiditas tidak berpengaruh terhadap agresivitas pajak. Koefisien determinasi sebesar 0.404307, hasil ini menunjukkan bahwa 40,4307% agresivitas pajak dipengaruhi oleh corporate social responsibility, likuiditas dan leverage. Sedangkan sisanya dipengaruhi oleh variabel lain diluar dari variabel corporate social responsibility, likuiditas dan leverage. Kata Kunci: Corporate Social Responsibility, Likuditas, Leverage, dan Agresivitas Pajak ABSTRACT This study aims to determine the effect of corporate social responsibility, liquidity and leverage on tax aggressiveness partially. The research strategy used in this study is a causal research strategy, with the research method used is the method of literature study and documentation. The data used in this research is secondary data. In this study, researchers used quantitative data using panel data regression method with Eviews 10.0. The population of this study are coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2020. The sample is determined based on the purposive sampling method, with a sample of 11 companies and the total observations in this study were 44 observations. The results of the study prove that corporate social responsibility, and leverage have an effect on tax aggressiveness, and liquidity have no effect on tax aggressiveness. The coefficient of determination is 0.404307, these results indicate that 40.4307% tax aggressiveness is influenced by corporate social responsibility, liquidity and leverage. While the rest is influenced by other variables outside of the corporate social responsibility, liquidity and leverage. Keywords : Corporate Social Responsibility, Liquidity, Leverage, and Tax Aggressiveness
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Fitrianti | ||||||||
| Date Deposited: | 05 Oct 2021 17:25 | ||||||||
| Last Modified: | 05 Oct 2021 17:25 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5391 |
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