LINDAWATI, LINDAWATI (2024) PENGARUH STRATEGI BISNIS PERUSAHAAN DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Sudi Empiris Perusahaan Manufaktur terdaftar di BEI Tahun 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

	Text (SKRIPSI) Lindawati_5552190089_Fulltext.pdf Restricted to Registered users only Download (1MB)
	Text Lindawati_5552190089_01.pdf Restricted to Registered users only Download (926kB)
	Text Lindawati_5552190089_02.pdf Restricted to Registered users only Download (350kB)
	Text Lindawati_5552190089_03.pdf Restricted to Registered users only Download (334kB)
	Text Lindawati_5552190089_04.pdf Restricted to Registered users only Download (315kB)
	Text Lindawati_5552190089_05.pdf Restricted to Registered users only Download (98kB)
	Text Lindawati_5552190089_Ref.pdf Restricted to Registered users only Download (190kB)
	Text Lindawati_5552190089_Lamp.pdf Restricted to Registered users only Download (871kB)

Abstract

This research aims to determine the influence of company business strategy and earnings management on tax aggressiveness and corporate social responsibility disclosure as moderating variables. The population in this research is Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research is quantitative research using secondary data obtained from the Indonesian Stock Exchange. The sampling method used was purposive sampling with a total sample used of 117 research data. This research uses moderate regression analysis (MRA) with SPSS V25 software. The research results show that the company's business strategy has no effect on tax aggressiveness, while earnings management has a positive effect on tax aggressiveness. In addition, corporate social responsibility does not moderate the influence of a company's business strategy on tax aggressiveness, but corporate social responsibility is able to weaken the influence of earnings management on tax aggressiveness.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor NOORIDA SOERONO, AYU 197210222003122001 Thesis advisor GINANJAR, SEANDY 197602212008121001
Additional Information:	Penelitian ini bertujuan untuk mengetahui pengaruh strategi bisnis perusahaan dan manajemen laba terhadap agresivitas pajak dan pengungkapan corporate social responsibility sebagai variabel moderasi. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang di peroleh dari Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan total sampel yang digunakan sebanyak 117 data penelitian. Penelitian ini menggunakan moderate regression analysis (MRA) dengan software SPSS V25. Hasil penelitian menunjukan strategi bisnis perusahaan tidak mampu berpengaruh terhadap agresivitas pajak, sedangkan manajemen laba berpengaruh positif terhadap agresivitas pajak. Selain itu corporate social responsibility tidak memoderasi pengaruh strategi bisnis perusahaan terhadap agresivitas pajak, namun corporate social responsibility mampu memperlemah pengaruh manajemen laba terhadap agresivitas pajak.
Uncontrolled Keywords:	company business strategy, earnings management, tax aggressiveness, corporate social responsibility strategi bisnis perusahaan, manajemen laba, agresivitas pajak, corporate social responsibility
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mrs Lindawati Lindawati
Date Deposited:	17 Apr 2024 09:45
Last Modified:	19 Apr 2024 15:13
URI:	http://eprints.untirta.ac.id/id/eprint/34804

Actions (login required)

View Item