Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Capital Intensity, dan Leverage Terhadap Agresivitas Pajak (studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

Rosdiana, Rosi (2019) Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Capital Intensity, dan Leverage Terhadap Agresivitas Pajak (studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to prove empirically the effect of Corporate Social Responsibility Disclosure, Profitability, Capital Intensity, Leverage on Tax Aggressiveness. The population in this study are banking companies listed on the Indonesia Stock Exchange in the period 2015-2017. Sample selection uses purposive sampling, then based on sample selection criteria, the banking companies listed on the Indonesia Stock Exchange in 2015- 2017 who meet the sample criteria are 30 companies . The type of data used in this study is secondary data, the data collection method uses the documentation method. Data analysis method used is multiple linear regression analysis using SPSS 23 for windows. The results of the study concluded that the profitability variable (X2) affects tax aggressiveness while Corporate Social Responsibility (X1), Capital Intensity (X3), and Leverage (X4) variables do not affect tax aggressiveness. In this study there are still many limitations and shortcomings namely, the effect of the independent variable on the dependent variable is only able to explain by 1.2% so it needs the addition of other variables.

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