Pengaruh Corporate Social Responsibility, Tingkat Utang Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2018 - 2020)

Harahap, Sannia Rifka (2022) Pengaruh Corporate Social Responsibility, Tingkat Utang Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2018 - 2020). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether corporate social responsibility, leverage and firm size affect tax aggressiveness in consumer goods industry sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses secondary data obtained from financial reports published on the Indonesia Stock Exchange (IDX) through the official website www.idx.co.id. Data collection method using documentation method. The population in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange consisting of 53 companies. Sampling was done by the purposive sampling method. The analytical method used is multiple linear regression analysis by using Eviews 9 program. The results showed that corporate social responsibility affect tax aggressiveness, leverage did not affect tax eggressiveness and firm size did not affect tax aggressiveness. However, simultaneously corporate social responsibility, debt level and firm size affect tax aggressiveness. The coefficient of determination is 27.50%, while the remaining 72.5% is influenced by other variables not measured in this regression model.

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