PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SEKTOR MANUFAKTUR DAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017

MUFTYASTUTI, TRI (2019) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SEKTOR MANUFAKTUR DAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017. S1 thesis, Fakultas Ekonomi.

	Text Cover.pdf Download (3MB)
	Text Table_Of_Content.pdf Download (410kB)
	Text Chapter1.pdf Download (350kB)
	Text Chapter2.pdf Restricted to Repository staff only Download (704kB)
	Text Chapter3.pdf Download (531kB)
	Text Chapter4.pdf Restricted to Repository staff only Download (938kB)
	Text Chapter5.pdf Download (225kB)
	Text Bibliography.pdf Download (344kB)

Abstract

TRI MUFTYASTUTI. The Effect of Corporate Social Responsibility Disclosure, Profitability and Capital Intensity Toward To Tax Aggresiveness of Manufacturing and Mining Company Listed on the Indonesia Stock Exchange in 2017. Thesis. Jakarta. Economic Education Study Program, Concentration of Accounting Education, Faculty of Economics, Jakarta State University, 2019. The aim of this study are to examine of Corporate Social Responsibility disclosure, profitability and capital intensity to tax agrresiveness of manufacturing and mining company listed on the Indonesia Stock Exchange in 2017 either partially or simultaneously. The method used in this research is a quantitative method with statistical descriptive analysis. Data collection using documentation techniques in the form of financial statements and annual company. The affordable population in this study is a company that meets the criteria amounted to 200 companies with 129 research samples of the company. The data analysis technique uses analysis requirements test, classical assumption test, multiple regression equation tests, and hypothesis test consisting of F test and t-test. Result of data analysis yield regression equation ETR = 0,144 + 0,068CSR + 0,972ROA + 0,102CINT. Pursuant to result of this research show that (1) Corporate Social Responsibility disclosure not have an effect to tax aggressiveness with Tcount ˂ Ttable (0,780 ˂ 1,9791) and significance 0,437 ˃ 0,05 (2) profitability have positive and significant effect to tax aggresiveness with Tcount > Ttable 9,263 > 1,9791 and positive signified and the significance value of 0,000 < 0,05 (3) capital intensity have positive and significant effect to tax aggresiveness with Tcount > Ttable 2,027 > 1,9791 and positive signified and the significance value of 0,045 < 0,05 (4) Corporate Social Responsibility disclosure, profitability and capital intensity are influence simultaneously to tax aggresiveness with Fcount> Ftable (29,695 > 2,68) and the significance value of 0.000 < 0.05, the correlation coefficient of 0.645 with strong classified and the coefficient of determination of 41,6%. Keywords: Corporate Social Responsibility, Profitability, Capital Intensity, Tax Aggresiveness

Actions (login required)

View Item