The Effect Of Corporate Social Responsibility Disclosure On Tax Aggressiveness (A Research On Manufacturing Companies Listed On Indonesia Stock Exchange From 2015 – 2017)

Aditya, Muhammad Diva (2020) The Effect Of Corporate Social Responsibility Disclosure On Tax Aggressiveness (A Research On Manufacturing Companies Listed On Indonesia Stock Exchange From 2015 – 2017). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social resposibity (CSR) terhadap agresivitas pajak perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah pengungkapan tanggung jawab sosial. Sedangkan variabel dependen dalam penelitian ini adalah agresivitas pajak yang diukur menggunakan proksi effective tax rates. Penelitian ini merupakan replikasi dari penelitian yang dilakukan oleh Lanis dan Richardson (2012) dengan menggunakan 151 perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2017 sebagai populasi penelitian. Sampel penelitian dipilih dengan metode purposive sampling dan diperoleh 14 perusahaan per tahun yang memenuhi kriteria selama 3 tahun periode. Data dianalisis menggunakan model analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pengungkapan tanggung jawab sosial suatu perusahaan tidak memiliki pengaruh terhadap agresivitas pajak suatu perusahaan.

English Abstract

This research aims to examine the effect of corporate social responsibility (CSR) disclosures towards corporate tax aggressiveness. The independent variable used in this research is social responsibility disclosure. While the dependent variable is the effective tax rates proxy. This present research is a replication of the research conducted by Lanis and Richardson (2012) which is done by involving 151 manufacturing companies listed on the Stock Exchange in 2015-2017 as the research population. The research sample was selected by purposive sampling method and obtained 14 companies per year that met the criteria for 3 years period. The data were analyzed using a simple linear regression analysis model. The results of the research indicate that the disclosure of CSR does not have any effect on the tax aggressiveness of a company.

Other obstract

-

Item Type: Thesis (Sarjana)
Identification Number: 0520020141
Uncontrolled Keywords: CSR dan agresivitas pajak, corporate social responsibility and tax aggressiveness
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.206 Provisions that allow tax avoidance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 19 Feb 2021 16:33
Last Modified: 11 Dec 2023 08:31
URI: http://repository.ub.ac.id/id/eprint/183114
[thumbnail of Muhammad Diva Aditya.pdf] Text
Muhammad Diva Aditya.pdf
Download (4MB)

Actions (login required)

View Item View Item