Pengaruh Profitabilitas, Leverage Dan Corporate Social Responsibility Terhadap Agresivitas Pajak (studi Kasus Pada Perusahaan Sektor Properti, Real Estate Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia 2016-2018)

Isromi Rizki Nestiti, Deannes Isynuwardhana

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui apakah terdapat faktor yang dapat mempengaruhi realisasi penerimaan pajak, salah satunya adalah agresivitas pajak badan. Variabel independen dalam penelitian ini yaitu profitabilitas, leverage dan corporate social responsibility terhadap agresivitas pajak badan yang dianalisis secara simultan dan parsial. Populasi dalam penelitian ini adalah perusahaan sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia 2016-2018. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software eviews 8 Hasil penelitian ini menunjukkan bahwa seluruh variabel independen yaitu profitabilitas, leverage dan corporate social responsibility berpengaruh secara simultan terhadap variabel dependen, yaitu agresivitas pajak. Hasil dari uji parsial menunjukkan bahwa variabel independen profitabilitas dan corporate social responsibility tidak berpengaruh secara signifikan terhadap variabel dependen, yaitu agresivitas pajak. Sedangkan untuk variabel independen leverage berpengaruh secara signifikan terhadap variabel independen, yaitu agresivitas pajak. Kata kunci: Agresivitas Pajak; Corporate Social Responsibility; Leverage; Profitabilitas Abstract This study aims to determine whether there are factors that can affect the realization of tax revenue, one of which is the aggressiveness of corporate tax. The independent variables in this study are profitability, leverage and corporate social responsibility towards the aggressiveness of corporate tax which is analyzed simultaneously and partially. The population in this study are property, real estate and building construction companies listed on the Indonesia Stock Exchange 2016-2018. Data analysis method used in this study is panel data regression analysis using eviews 8 software. The results of this study indicate that all independent variables namely profitability, leverage and corporate social responsibility simultaneously influence the dependent variable, namely tax aggressiveness. The results of the partial test showed that the independent variable profitability and corporate social responsibility did not significantly influence the dependent variable, namely tax aggressiveness. As for the independent variable leverage significantly influences the independent variable, namely tax aggressiveness. Keywords: Corporate Social Responsibility; Leverage; Profitability; Tax Aggressiveness

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