PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK : Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016

    Arizal Zul Lathiif, - (2018) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK : Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui bagaimana pengungkapan corporate social responsibility serta struktur kepemilikan berpengaruh terhadap agresivitas pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012 hingga 2016. Populasi dari penelitian ini adalah seluruh seluruh perusahaan pertambangan sebanyak 41 perusahaan. Sampel ditentukan berdasarkan purposive sampling, sehingga berdasarkan sampling tersebut didapatkan 13 perusahaan yang menjadi sampel pada penelitian ini. Peneliti menggunakan data sekunder yang didapatkan dari website www.idx.co.id berupa Laporan Keuangan dan Laporan Tahunan. Pengujian hipotesis pada penelitian ini menggunakan uji statistik regresi Data Panel dengan model fixed effect. Pengungkapan corporate social responsiblity diukur dengan menggunakan item checklist GRI-G4, struktur kepemilikan menggunakan variabel dummy, yaitu diberi nilai 1 jika kepemilikan perusahaan terkonsentrasi (>51%), serta agresivitas pajak menggunakan effective tax rate (ETR). Dari hasil pengujian, didapatkan bahwa terdapat pengaruh pengungkapan corporate social responsibility terhadap agresivitas pajak, dan terdapat pengaruh struktur kepemilikan terhadap agresivitas pajak.-- The puropose of this study is to find out how the disclosure of corporate social responsibility and ownership structure influences the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange in the period of 2012- 2016. The population of this study were all mining companies as much as 41 companies. The sample was determined by purposive sampling technique which then obtained 13 companies as the sample of this research. The researcher used the secondary data obtained from the website www.idx.co.id in the form of Financial Statements and Annual Reports. The hypothesis testing in this study used Data Panel regression statistical test with a fixed effect model. The disclosure of the company’s social responsibility was measured by using the GRI-G4 checklist item while the ownership structure used a dummy variable, which was given a value of 1 if the company's ownership was concentrated (> 51%), and tax aggressiveness used the effective tax rate (ETR). From the test results, it was found that there was an influence of disclosure corporate social responsibility to the tax aggressiveness, and there was also an influence of the ownership structure to the tax aggressiveness.

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    Official URL: http://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: No. Panggil : S PEA ARI p-2018; Pembimbing : I. Toni Heryana; NIM : 1400099
    Uncontrolled Keywords: Struktur Kepemilikan, Konsentrasi Kepemilikan, Agresivitas Pajak.-- Corporate Social Responsibility Disclosure, Ownership Structure, Conscentration of Ownership, Tax Aggressiveness, Effective Tax Rate (ETR).
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Rika Maysani
    Date Deposited: 04 Sep 2019 04:48
    Last Modified: 04 Sep 2019 04:48
    URI: http://repository.upi.edu/id/eprint/38374

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