PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013)

FERDIANSYAH, MOHAMMAD YOGI (2015) PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN PAJAK AGRESIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Mohammad Yogi Ferdiansyah, 2015: The Influence of Profitability, Family Ownership, and Corporate Social Responsibility on Aggressive Tax Measures (Empirical Study on Manufacture Companies Which Listed at Indonesian Stock Exchange in 2011-2013). State University of Jakarta. This research aims to empirically analyze the influence of profitability, family ownership, and corporate social responsibility on aggressive tax measures. Aggressive Tax Measures is the dependent variables in this research were measured by effective tax rate (ETR) scoring technique based on GRI 3.1 Guidelines. For the independent variables in this research, using profitability were measured by profit margin on sale, family ownership were measured by percentage of family ownership, and corporate social responsibility were measured by scoring technique based on GRI 3.1 Guidelines. This research uses secondary data which is financial statement from Indonesian Stock Exchange Listed Companies in 2011-2013. While the sampling method used was purposive sampling method which is overall 48 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that profitability has significant negative influence to aggressive tax measures. Family ownership has negative influence but not significant to aggressive tax measures. The last one corporate social responsibility has positively and significant influence to aggressive tax measures. Key Words: Profitability, Family Ownership, Corporate Social Responsibility, Aggressive Tax Measures

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