Pengaruh csr, capital intensity, komisaris independen dan kualitas audit terhadap agresivitas pajak dengan leverage sebagai variabel pemoderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Kata Kunci : Corporate Social Responsibility; Independent Commissioner; Capital Intensity; Tax Aggressiveness
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TS_MAK_123012211024_Halaman-Judul.pdf | 11 | |
| 2. | 2024_TS_MAK_123012211024_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_TS_MAK_123012211024_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_TS_MAK_123012211024_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TS_MAK_123012211024_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_TS_MAK_123012211024_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TS_MAK_123012211024_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_TS_MAK_123012211024_Bab-1.pdf | 12 | |
| 9. | 2024_TS_MAK_123012211024_Bab-2.pdf | 32 |
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| 10. | 2024_TS_MAK_123012211024_Bab-3.pdf | 15 |
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| 11. | 2024_TS_MAK_123012211024_Bab-4.pdf | 25 |
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| 12. | 2024_TS_MAK_123012211024_Bab-5.pdf | 4 | |
| 13. | 2024_TS_MAK_123012211024_Daftar-Pustaka.pdf | 10 | |
| 14. | 2024_TS_MAK_123012211024_Lampiran.pdf | 14 |
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P Penelitian ini bertujuan untuk menguji pengaruh pengaruh Corporate Social Responsibility (CSR), Capital Intensity, Komisaris Independen dan Kualitas Audit terhadap agresivitas pajak dengan leverage sebagai variabel moderasi. Data yang digunakan adalah data panel serta metode analisis yang digunakan yaitu metode analisis data kuantitatif, dimana sampel diunduh pada portal web resmi dari Bursa Efek Indonesia khususnya badan usaha pada sektor Jasa Transportasi dan Logistik periode tahun 2018-2022.Kebaharuan dalam penelitian ini adalah penggunaan variable leverage sebagai variabel moderasi dimana sebelumnya variabel leverage banyak digunakan sebagai variabel bebas. Kebaharuan lainnya adalah penelitian ini dilakukan pada sektor Jasa Transportasi dan Logistik yang sangat jarang digunakan untuk mengukur tingkat agresivitas pajak perusahaan di Indonesia.Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) dan Komisaris Independen berpengaruh signifikan terhadap agresivitas pajak suatu perusahaan. Sedangkan Capital Intensity dan Kualitas Audit tidak berpengaruh signifikan terhadap agresivitas pajak. Leverage sebagai variabel moderasi mampu mempengaruhi secara signifikan Corporate Social Responsibility (CSR) terhadap Agresivitas Pajak suatu perusahaan.
T This research aims to examine the influence of Corporate Social Responsibility (CSR), Capital Intensity, Independent Commissioner and Audit Quality on tax aggressiveness with leverage as a moderating variable. The data used is panel data and the analysis method used is the quantitative data analysis method, where samples are downloaded on the official web portal of the Indonesia Stock Exchange, especially business entities in the Transportation and Logistics Services sector for the 2018-2022 period.The novelty in this research is the use of the leverage variable as a moderating variable where previously the leverage variable was widely used as an independent variable. Another novelty is that this research was conducted in the Transportation and Logistics Services sector which is very rarely used to measure the level of corporate tax aggressiveness in Indonesia.The research results show that Corporate Social Responsibility (CSR) and Independent Commissioners have a significant effect on a company\\\'s tax aggressiveness. Meanwhile, Capital Intensity and Audit Quality do not have a significant effect on tax aggressiveness. Leverage as a moderating variable is able to significantly influence Corporate Social Responsibility (CSR) on a company\\\'s Tax Aggressiveness.