ANALISA PENGARUH FINANCIAL CONDITION DAN CORPORATE SOCIAL RESPONSIBILITIES (CSR) TERHADAP TAX AGGRESSIVENESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015 - 2017

Chandra, Kelvin (2019) ANALISA PENGARUH FINANCIAL CONDITION DAN CORPORATE SOCIAL RESPONSIBILITIES (CSR) TERHADAP TAX AGGRESSIVENESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015 - 2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisa seberapa besar pengaruh profitability, liquidity, leverage dan corporate social responsibilities (CSR) terhadap tax aggressiveness perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015 -2017. Terdapat 152 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Berdasarkan teknik purposive sampling yang digunakan dalam penelitian ini, menghasilkan 42 perusahaan yang dijadikan sebagai sampel. Analisis dalam penelitian ini adalah analisis regresi ganda. Hasil dari penelitian ini adalah bahwa profitability menghasilkan pengaruh negative namun signifikan, sementara liquidity menghasilkan pengaruh positif namun tidak signifikan terhadap tax aggressiveness. Leverage dalam penelitian ini menghasilkan pengaruh yang positif dan signifikan dan corporate social responsibilities (CSR) menghasilkan pengaruh yang negatif dan tidak signifikan terhadap tax aggressiveness. Kata kunci : tax aggressiveness, profitability, liquidity, leverage, corporate social responsibilities (CSR) This study aims to analyze the correlation between profitability, liquidity, leverage and corporate social responsibilities (CSR) to tax aggressiveness on manufacturing company that listed in Indonesia’s Stock Exchange in the period of 2015 -2017. There are 152 manufacturing companies listed in Indonesia’s Stock Exchange. Based on the sample selection method of this study which is using the purposive sampling technique, it comes up with 42 manufacturing companies selected as the sample. The analysis uses in this study is the multiple regression analysis. As the result, profitability gives a negative yet significant effect, while liquidity gives a positive yet non-significant influence to tax aggressiveness. In the other hand, leverage gives a positive and significant effect and corporate social responsibilities gives a negative and non-significant influence to tax aggressiveness. Key Words : tax aggressiveness, profitability, liquidity, leverage, corporate social responsibilities (CSR)

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	05 Jan 2022 07:05
Last Modified:	05 Jan 2022 07:05
URI:	http://repository.untar.ac.id/id/eprint/33400

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