Arifin, Nadia (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Jasa Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of corporate social responsibility (CSR), liquidity, capital intensity on tax aggressiveness. The independent variables in this study are corporate social responsibility (CSR) as measured using GRI 4 using the CSRI proxy, liquidity as measured by dividing total assets by total current liabilities, and capital intensity as measured by dividing total fixed assets by total assets. The dependent variable in this study is tax aggressiveness as measured by effective tax rate (ETR). The population in this study were Construction Services Companies listed on the Indonesia Stock Exchange in 2018-2022. The sample technique used in this study was purposive sampling method with a total sample of 110 research data. The data analysis technique of this study using multiple regression analysis with SPSS software version 25. The results of this study prove that corporate social responsibility (CSR) has a significant effect on tax aggressiveness, liquidity has a negative effect on tax aggressiveness and capital intensity have no effect on tax aggressiveness.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility (CSR), likuiditas, intensitas modal terhadap agresivitas pajak. Variabel independen dalam penelitian ini adalah corporate social responsibility (CSR) yang diukur menggunakan GRI 4 dengan menggunakan proksi CSRI, likuiditas yang diukur dengan membagi total asset dengan total kewajiban lancar, dan intensitas modal yang diukur dengan membagi total asset tetap dengan total asset. Variabel dependen dalam penelitian ini yaitu agresivitas pajak yang diukur dengan effective tax rate (ETR). Populasi dalam penelitian ini adalah Perusahaan Jasa Konstruksi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik sampel yang digunakan dalam penelitian ini adalah dengan metode purposive sampling dengan total sampel 110 data penelitian. Teknik analisis data penelitian ini dengan menggunakan analisis regresi berganda dengan software SPSS versi 25. Hasil dari penelitian ini membuktikan bahwa corporate social responsibility (CSR) berpengaruh secara signifikan terhadap agresivitas pajak, likuiditas berpengaruh negatif terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak. | ||||||
| Uncontrolled Keywords: | Corporate Social Responsibility (CSR), Liquidity, Capital Intensity, Tax Aggressiveness Corporate Social Responsibility (CSR), Likuiditas, Intensitas Modal, Agresivitas Pajak | ||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory 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: | Mrs Nadia Arifin | ||||||
| Date Deposited: | 02 Oct 2024 15:22 | ||||||
| Last Modified: | 04 Oct 2024 09:09 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/42676 |
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