Husen, Arianti Widyah Handyni (2019) Pengaruh Profitability, Leverage, Research and Development Intensity, Capital Intensity, Sales Growth, dan Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2013-2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak merupakan beban yang dapat mengurangi laba bagi perusahaan. Untuk memaksimalkan labanya, perusahaan berusaha untuk meminimalkan beban pajak yang seharusnya dibayarkan (agresivitas pajak). Agresivitas pajak merupakan suatu tindakan untuk merekayasa pendapatan kena pajak yang dilakukan perusahaan melalui tindakan tax planning, baik legal ataupun ilegal. Terdapat beberapa faktor yang mengindikasikan terjadinya agresivitas pajak dalam suatu perusahaan diantaranya profitability, leverage, research and development intensity, capital intensity, sales growth, dan corporate social responsibility. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh profitability, leverage, research and development intensity, capital intensity, sales growth, dan corporate social responsibility terhadap agresivitas pajak baik secara parsial maupun simultan. Jenis penelitian yang digunakan dalam penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Sampel dalam penelitian ini adalah perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia periode 2013-2017 sebanyak 6 perusahaan yang di ambil menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh secara parsial terhadap agresivitas pajak dan profitability, leverage, research and development intensity, capital intensity, sales growth, dan corporate social responsibility berpengaruh secara simultan terhadap agresivitas pajak. Koefisien determinasi sebesar 0,406 menunjukkan bahwa 40,6% agresivitas pajak dipengaruhi oleh keenam variabel tersebut, sedangkan sisanya sebesar 59,4% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini.
English Abstract
Tax for company is a burden that can reduce profits. To maximize profit, companies are trying to minimize the income tax burden to be paid (aggressiveness tax). Tax Aggressiveness is an act of manipulating taxable income of the company through the action of tax planning, either legally or illegally. There are several factors that indicate the occurrence of tax aggressiveness in a company including profitability, leverage, research and development intensity, capital intensity, sales growth, and corporate social responsibility. The purpose of this research is to determine the effect of profitability, leverage, research and development intensity, capital intensity, sales growth, and corporate social responsibility on tax aggressiveness either partially or simultaneously. The type of this research is explanatory research with quantitative approach. The sample in this research is the agricultural companies listed on the Indonesia Stock Exchange (IDX) a period 2013-2017 are 6 companies that were taken using purposive sampling method. The analysis technique used in this research is multiple linier regression. The result of this research showed that capital intensity had a partial effect on the tax aggressiveness and profitability, leverage, research and development intensity, capital intensity, sales growth, and corporate social responsibility had a simultaneously effect on tax aggressiveness. The coefficient of determination of 0,406 shows that 40,6% tax aggressiveness is influenced by six variables, while the rest of 59,4% influenced by other variables that not discussed in this research.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/309/051906332 |
| Uncontrolled Keywords: | Profitability, Leverage, Research and Development Intensity, Capital Intensity, Sales Growth, Corporate Social Responsibility, Agresivitas Pajak-Profitability, Leverage, Research and Development Intensity, Capital Intensity, Sales Growth, Corporate Social Responsibility, Tax Aggressiveness |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 03 Nov 2020 12:15 |
| Last Modified: | 21 Oct 2021 07:10 |
| URI: | http://repository.ub.ac.id/id/eprint/172786 |
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