IMAM BASTIYAN, MOHAMMAD (2019) PENGARUH AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 2014–2017). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY.pdf Restricted to Registered users only Download (2MB) |
Abstract
The Effect of Tax Aggressiveness and Profitability on Corporate Social Responsibility (Empirical Study On Manufacturing Companies Listed on BEI in 2014-2017) is tittle skripsi from Mohammad Imam Bastiyan (5552141513), Sultan Ageng Tirtayasa University students of Faculty of Economics and Business Departement of Accounting (Taxation) under the guidance of Ayu Noorida Soerono, SE., Ak., M.Si., CA as the I and H. Seandy Ginanjar, SE., M.Ak as the II. This study aims to analyze and obtain empirical evidence about the Effects of Tax Aggressiveness and Profitability on Disclosure of Corporate Social Responsibility (Empirical Study On Manufacturing Companies Listed on Indonesia Stock Exchange in 2014-2017). In this study, the Tax Aggressiveness variable is measured by the Cash Effective Tax Rate (CETR), the Profitability variable is measured by Return On Assets (ROA), and the Corporate Social Responsibility variable is measured based on the GRI-G4 indicator. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. Total sample in this study to 64 companies obtained using the purposive sampling method. The statistical test in this study used the classic assumption test, goodness of fit test and hypothesis testing at the 5% significance level with the test tool SPSS Version 23 computer program. The results of this study indicate that CETR influences positive and significant on disclosure of Corporate Social Responsibility. Profitability influences positive and significant on disclosure of Corporate Social Responsibility. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Profitability
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Pengaruh Agresivitas Pajak dan Profitabilitas terhadap Corporate Social Responsibility (Studi Empiris pada Perusahaan Manufaktur di BEI Tahun 2014- 2017) adalah judul skripsi dari Mohammad Imam Bastiyan (5552141513), Mahasiswa Universitas Sultan Ageng Tirtayasa Fakultas Ekonmi dan Bisnis Jurusan Akuntansi (Akuntansi Perpajakan) di bawah bimbingan Ayu Noorida Soerono, SE., Ak., M.Si., CA selaku pembimbing I dan H. Seandy Ginanjar, SE., M.Ak selaku pembimbing II. Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang Pengaruh Agresivitas Pajak dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 2014-2017). Dalam penelitian ini, variabel Agresivitas Pajak diukur dengan Cash Effective Tax Rate (CETR), variabel Profitabilitas diukur dengan Return On Assets (ROA), dan variabel Corporate Social Responsibility diukur berdasarkan indikator GRI-G4. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang tercatat di BEI tahun 2014-2017. Sampel dalam penelitian ini berjumlah 64 perusahaan yang diperoleh menggunakan metode purposive sampling. Pengujian statistik yang digunakan dalam penelitian ini adalah uji asumsi klasik, uji kelayakan model dan uji hipotesis pada tingkat signifikansi 5% dengan alat uji yaitu SPSS Versi 23 program komputer. Hasil penelitian ini menunjukan bahwa CETR berpengaruh positif dan signifikan terhadap pengungkapan Corporate Social Responsibility. Profitabilitas berpengaruh positif dan signifikan terhadap pengungkapan Corporate Social Responsibility. Kata Kunci : Corporate Social Responsibility, Agresivitas Pajak, Profitabilitas | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 18 Oct 2021 03:17 | |||||||||
| Last Modified: | 18 Oct 2021 03:17 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3086 |
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