Satria Rahman Hakim, Bima (2023) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of profitability, company size, and inventory intensity on tax aggressiveness with corporate social responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used in this study is non-probability sampling using a purposive sampling approach. Data collection techniques are carried out through secondary data taken in the form of published data on the official website of the Indonesia Stock Exchange. The total population of the mining sector is 48 companies with a selected sample of 136 observations of data from 34 companies. The statistical analysis used is the classical assumption test, F test, coefficient of determination, hypothesis testing using the t test and the MRA (Moderated Regression Analysis) test. Processing data using SPSS version 24. The results of the study that; (1) profitability has a positive effect on tax aggressiveness, (2) firm size has no effect on tax aggressiveness, (3) stock calm has no effect on tax aggressiveness, (4) disclosure moderates CSR by weakening the positive effect of profitability on tax aggressiveness, (5) CSR is not able to moderate the effect of firm size on tax aggressiveness, (6) CSR is not able to moderate the effect of inventory intensity on tax aggressiveness.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan mengetahui pengaruh profitabilitas, ukuran perusahaan, dan intensitas persediaan terhadap agresivitas pajak dengan corporate social responsibility (CSR) pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknik sampling yang digunakan dalam penelitian ini adalah non probability sampling dengan menggunakan pendekatan purposive sampling. Teknik pengumpulan data dilakukan melalui data sekunder yang diambil dalam bentuk data terpublikasi pada situs resmi Bursa Efek Indonesia. Jumlah populasi sektor pertambangan sebanyak 48 perusahaan dengan jumlah sampel yang terpilih sejumlah 136 data observasi dari 34 perusahaan. Analisis statistik yang digunakan adalah uji asumsi klasik, Uji F, koefisien determinasi, pengujian hipotesis dengan menggunakan uji t dan uji MRA (Moderated Regression Analysis). Pengolahan data menggunakan SPSS versi 24. Hasil penelitian bahwa ; (1) profitabilitas berpengaruh positif terhadap agresivitas pajak, (2) ukuran perusahaan tidak berpengaruh terhadapagresivitas pajak, (3) intensitas persediaan tidak berpengaruh terhadap agresivitas pajak, (4) pengungkapan CSR memoderasi dengan memperlemah pengaruh positif profitabilitas terhadap agresivitas pajak, (5) Pengungkapan CSR tidak mampu memoderasi pengaruh ukuran perusahaan terhadap agresivitas pajak, (6) pengungkapan CSR tidak mampu memoderasi pengaruh intensitas persediaan terhadap agresivitas pajak. | |||||||||
| Uncontrolled Keywords: | Profitability, Company Size, Inventory Intensity, Tax Aggressiveness, Disclosure of Corporate Social Responsibility Profitabilitas, Ukuran Perusahaan, Intensitas Persediaan, Agresivitas Pajak, Pengungkapan Corporate Social Responsibility | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mr Bima Satria Rahman Hakim | |||||||||
| Date Deposited: | 27 Jul 2023 14:28 | |||||||||
| Last Modified: | 28 Jul 2023 15:44 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27295 |
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