PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, INVENTORY INTENSITY, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan LQ 45 Di BEI Tahun 2015-2016)
Daftar Isi:
- This study aims to determine the effect of disclosure of corporate social responsibility (CSR), inventory intensity, and capital intensity on tax aggressiveness. In this study, tax aggressiveness was measured using an effective tax rate (ETR), namely income tax expense divided by income before income tax. The research sample was 13 LQ 45 companies on the Indonesia Stock Exchange (IDX) with 26 observations and these companies were selected using purposive sampling. The analysis technique used is multiple linear regression analysis. The results of his research show that corporate social responsibility does not have a significant effect on tax aggression, inventory intensity does not have a significant effect on tax aggressiveness, capital intensity does not negatively affect tax aggressiveness. Keywords: Corporate Social Responsibility, Inventory Intensity, Capital Intensity, Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSR), inventory intensity, dan capital intensity terhadap agresivitas pajak. Pada penelitian ini agresivitas pajak diukur dengan menggunakan effective tax rate (ETR) perusahaan yaitu beban pajak penghasilan dibagi dengan pendapatan sebelum pajak penghasilan. Sampel penelitian adalah 13 perusahaan manufaktur sub sektor industri dan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dengan 39 pengamatan dan perusahaan-perusahaan ini telah dipilih dengan menggunakan purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitiannya menunjukkan bahwa corporate social responsibility tidak berpengaruh signifikan terhadap agreivitas pajak, inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh negatif terhadap agresivitas pajak. Kata kunci: Corporate Social Responsibility, Inventory Intensity, Capital Intensity, Agresivitas Pajak