Kartika, Ika (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA SEKTOR PERTAMBANGAN PERIODE 2016 – 2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat pengaruh corporate social responsibility, capital intensity dan manajemen laba terhadap agresivitas pajak pada sektor pertambangan periode 2016-2020. Penelitian ini menggunakan strategi penelitian kausal dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah sektor pertambangan yang terdaftar di BEI. Sampel ditentukan berdasarkan metode purposive sampling. Jenis data yang digunakan dalam penelitian ini adalah data sekunder, pengumpulan data dilakukan dengan cara melihat, menggunakan dan mempelajari data-data sekunder yang diperoleh dari website BEI. Metode analisis data yang digunakan adalah uji regresi berganda dengan bantuan Software Eviews 9. Hasil penelitian menunjukkan bahwa CSR tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak dan manajemen laba tidak berpengaruh signifikan terhadap agresivitas pajak. This study aims to determine and analyze whether there is an effect of corporate social responsibility, capital intensity and earnings management on tax aggressiveness in the mining sector for the 2016-2020 period. This study uses a causal research strategy with a quantitative approach. The population in this study is the mining sector listed on the IDX. The sample was determined based on the purposive sampling method. The type of data used in this study is secondary data, data collection is done by viewing, using and studying secondary data obtained from the IDX website. The data analysis method used is multiple regression test with the help of Software Eviews 9. The results showed that CSR had no significant effect on tax aggressiveness, capital intensity had a significant effect on tax aggressiveness and earnings management had no significant effect on tax aggressiveness.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Corporate Social Responsibility, Capital Intensity, Manajemen Laba dan Agresivitas Pajak | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Ika Kartika | ||||||||
| Date Deposited: | 10 Jan 2022 09:12 | ||||||||
| Last Modified: | 10 Jan 2022 09:12 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6763 |
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