PENGARUH GENDER DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY, RETURN ON ASSET, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

WULANDARI, DIAH AYU PUTRI (2024) PENGARUH GENDER DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY, RETURN ON ASSET, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, UNTIRTA.

	Text (Skripsi) DIAH AYU PUTRI WULANDARI_5552200079_FULLTEXT.pdf Restricted to Registered users only Download (7MB)
	Text (Skripsi) DIAH AYU PUTRI WULANDARI_5552200079_01.pdf Restricted to Registered users only Download (2MB)
	Text (Skripsi) DIAH AYU PUTRI WULANDARI_5552200079_02.pdf Restricted to Registered users only Download (727kB)
	Text (Skripsi) DIAH AYU PUTRI WULANDARI_5552200079_03.pdf Restricted to Registered users only Download (898kB)
	Text (Skripsi) DIAH AYU PUTRI WULANDARI_5552200079_04.pdf Restricted to Registered users only Download (963kB)
	Text (Skripsi) DIAH AYU PUTRI WULANDARI_5552200079_05.pdf Restricted to Registered users only Download (652kB)
	Text (Skripsi) DIAH AYU PUTRI WULANDARI_5552200079_REF.pdf Restricted to Registered users only Download (531kB)
	Text (Skripsi) DIAH AYU PUTRI WULANDARI_5552200079_LAMP.pdf Restricted to Registered users only Download (1MB)

Abstract

This study aims to determine how gender diversity, corporate social responsibility, return on assets, and leverage affect tax aggressiveness. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022, totaling 170 companies. The method used for sample selection was purposive sampling, which was used to select 86 sample companies. The research period was 4 years, so the number of samples was 344 research data. Then, 62 research data were outliers, so the final number of samples was 282 research data. The analysis technique used was multiple linear regression analysis and processed using IBM SPSS software version 25. Data processing included descriptive statistical tests; classical assumption tests: normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test; and model feasibility test: determination coefficient test (R2), goodness of fit test (F test), and partial test (t-test). The findings of this study indicate that gender diversity and leverage significantly negatively affect tax aggressiveness, which means that if the company's gender diversity and leverage increase, the company's tax aggressiveness level decreases. Meanwhile, corporate social responsibility and return on assets significantly positively affect tax aggressiveness. If the company's corporate social responsibility and return on assets increase, the company's tax aggressiveness also increases.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	TJAHJONO, MAZDA EKO SRI	19830702201404100

Additional Information:

Penelitian ini bertujuan untuk mengetahui bagaimana gender diversity, corporate social responsibility, return on asset, dan leverage memengaruhi agresivitas pajak. Populasi pada penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2019-2022 yang jumlahnya sebanyak 170 perusahaan. Metode yang digunakan untuk pemilihan sampel adalah purposive sampling, sehingga terpilih 86 perusahaan sampel. Periode penelitian ini selama 4 tahun, sehingga jumlah sampel sebanyak 344 data penelitian. Kemudian, sebanyak 62 data penelitian di-outlier, sehingga jumlah akhir sampel sebanyak 282 data penelitian. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan mengolahnya dengan software IBM SPSS versi 25. Pengolahan data meliputi uji statistik deskriptif; uji asumsi klasik: uji normalitas, uji multikolinearitas, uji autokorelasi, dan uji heteroskedastisitas; dan uji kelayakan model: uji koefisien determinasi (R2), uji goodness of fit (uji F), dan uji parsial (uji t). Hasil temuan dari penelitian ini menunjukkan bahwa gender diversity dan leverage berpengaruh negatif signifikan terhadap agresivitas pajak yang artinya apabila gender diversity dan leverage perusahaan meningkat, maka tingkat agresivitas pajak perusahaan menurun. Sedangkan, corporate social responsibility dan return on asset berpengaruh positif signifikan terhadap agresivitas pajak yang artinya apabila corporate social responsibility dan return on asset perusahaan meningkat, maka agresivitas pajak perusahaan juga meningkat.

Uncontrolled Keywords:

Gender Diversity, Corporate Social Responsibility, Return on Asset, Leverage, Agresivitas Pajak

Subjects:

H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Diah Ayu Putri Wulandari

Date Deposited:

06 Nov 2024 16:05

Last Modified:

06 Nov 2024 16:05

URI:

http://eprints.untirta.ac.id/id/eprint/43615

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA