Nurul Azizah, Siti (2023) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tax aggressiveness is an action aimed at reducing taxable profits through tax planning, either using methods that are in accordance with regulations or not in accordance with tax regulations. This research was conducted to examine the effect of corporate social responsibility (CSR), leverage, profitability, company size on tax aggressiveness. The research population is mining companies listed on the Indonesia Stock Exchange, with samples taken of 43 financial statements of mining companies for 2016-2020. Data analysis used the regression analysis model using IBM SPSS 25 software. The results showed that profitability and firm size had a positive effect on tax aggressiveness.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Agresivitas pajak adalah suatu tindakan yang ditujukan untuk menurunkan laba kena pajak melalui perencanaan pajak, baik menggunakan cara yang sesuai dengan peraturan ataupun tidak sesuai dengan peraturan perpajakan. Penelitian ini dilakukan untuk menguji pengaruh corporate social responsibility (CSR), leverage, profitabilitas, ukuran perusahaan terhadap agresivitas pajak . Populasi penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, dengan sampel diambil sebanyak 43 laporan keuangan perusahaan pertambangan tahun 2016-2020. Analisis data menggunakan model analisis regresi dengan menggunakan IBM software SPSS 25. Hasil penelitian menunjukan profitablitas dan ukuran perusahaan berpengaruh positif terhadap agresivitas pajak, leverage berpengaruh negatif terhadap agresivitas pajak sedangkan CSR tidak berpengaruh terhadap agresivitas pajak. | |||||||||
| Uncontrolled Keywords: | Corporate Social Responsibility(CSR), Leverage, Profitability, Company Size, Tax Aggressiveness. Corporate Social Responsibility (CSR), Leverage, Profitabilitas, Ukuran Perusahaan, Agresivitas Pajak. | |||||||||
| Subjects: | H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Siti Nurul Azizah | |||||||||
| Date Deposited: | 04 Jul 2023 09:40 | |||||||||
| Last Modified: | 05 Jul 2023 15:23 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25813 |
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