PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY TERHADAP AGRESIVITAS PAJAK

Jessica Jessica(1*), Agus Arianto Toly(2),


(1) 
(2) 
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility perusahaan terhadap agresivitas pajak. Model regresi dalam penelitian ini adalah analisis regresi linier berganda. Sampel penelitian ini adalah laporan tahunan 56 perusahaan di Bursa Efek Indonesia (BEI) tahun 2012-2013. Hasil penelitian ini menunjukkan tidak adanya pengaruh signifikan antara pengungkapan CSR terhadap agresivitas pajak. Namun jika pengungkapan pajak diuji secara bersama-sama dengan variabel kontrol antara lain ukuran perusahaan, Leverage, Capital Intensity, Research & Development Intensity, Return on Assets menunjukkan terdapat pengaruh terhadap agresivitas pajak. Keterbatasan dalam penelitian ini adalah data laporan tahunan perusahaan yang tidak lengkap, laporan tahunan untuk 2 periode, dan minimalnya data yang digunakan untuk mengolah satu variabel.

Keywords


Pengungkapan Corporate Social Responsibility, Agresivitas Pajak Perusahaan, Ukuran Perusahaan, Leverage, Capital Intensity, Research & Development Intensity, Return on Assets

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