pengaruh leverage,likuiditas,capital intensity dan corporate social responsibility terhadap agresivitas pajak (studi empiris pada perusahaan manufaktur sektor industri yang terdaftar di BEI periode 2015-2018

muriani, - (2019) pengaruh leverage,likuiditas,capital intensity dan corporate social responsibility terhadap agresivitas pajak (studi empiris pada perusahaan manufaktur sektor industri yang terdaftar di BEI periode 2015-2018. Skripsi thesis, Universitas Islam Negeri Sultan Syarif Kasim Riau.

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Abstract

ABSTRAK “PENGARUH LEVERAGE, LIKUIDITAS, CAPITAL INTENSITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2018)” OLEH : MURIANI NIM. 11770323547 Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui bagaimana pengaruh leverage, likuiditas, capital intensity dan corporate social responsibility terhadap agresivitas pajak pada perusahaan manufaktur sektor Industri yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Penelitian ini menggunakan data sekunder yang diperoleh melalui mengakses situs www.idx.co.id. Analisis data menggunakan regresi data panel yang terdiri statistik deskriptif, uji asumsi klasik, uji pemilihan model data panel dan uji hipotesis. Hasil uji simultan menunjukkan hasil leverage, likuiditas, capital intensity dan corporate social responsibility berpengaruh signifikan terhadap agresivitas pajak. Hasil analisis regresi data panel menunjukkan bahwa secara parsial leverage, dan likuiditas berpengaruh positif dan signifikan terhadap agresivitas pajak, untuk variabel corporate social responsibility berpengaruh negatif dan signifikan terhadap agresivitas pajak. Sedangkan variabel capital intensity tidak berpengaruh signifikan terhadap agresivitas pajak. Nilai koefisien determinasi atau pengaruh variabel independen dalam penelitian ini terhadap agresivitas pajak sebesar 32,74%, sedangkan sisanya 67,26% dipengaruhi oleh variabel-variabel lain yang tidak diukur dalam model regresi ini. Kata Kunci: Leverage, Likuiditas, Capital Intensity, Corporate Social Responsibility, dan Agresivitas Pajak   ABSTRACT " THE EFFECT OF LEVERAGE, LIQUIDITY, CAPITAL INTENSITY AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS (EMPIRICAL STUDY IN INDUSTRIAL SECTOR MANUFACTURING COMPANIES LISTED IN EXCHANGE OF INDONESIA STOCK (BEI) 2015-2018)" BY : MURIANI NIM. 11770323547 This research is a quantitative research which aims to find out how the influence of leverage, liquidity, capital intensity and corporate social responsibility on tax aggressiveness in various manufacturing industrial sector listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses secondary data obtained through accessing the site www.idx.co.id. Data analysis used panel data regression consisting of descriptive statistical analysis, clasisic assumption test, panel data model selection test, and hypothesis testing. The simultaneous test results show the results of leverage, liquidity, capital intensity and corporate social responsibility have a significant effect on tax aggressiveness. The results of panel data regression annalysis show that partially leverage, and liquidity have a positive and significant effect on tax aggressiveness, for variables of corporate social responsibility have a negative and significant effect on tax aggressiveness. While the capital intensity variable has no significant effect on tax aggressiveness. The coefficient of determination or the effect of independent variables in this study on tax aggressiveness is 32.74%, while the remaining 67.26% is influenced by other variables not measured in this regression model. Keyword: Leverage, Liquidity, Capital Intensity Corporate Social Responsibility, and Tax Aggressiveness

Item Type: Thesis (Skripsi)
Subjects: 000 Karya Umum
Divisions: Fakultas Ekonomi dan Ilmu Sosial > Akuntansi
Depositing User: fekon -
Date Deposited: 14 Oct 2019 07:12
Last Modified: 14 Oct 2019 07:12
URI: http://repository.uin-suska.ac.id/id/eprint/21262

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