The effect of corporate social responsibility, capital intensity, firm size and profitability towards tax aggressiveness on manufacturing companies in food and beverages subsector listed in Indonesia Stock Exchange

Julian, Daniel (2021) The effect of corporate social responsibility, capital intensity, firm size and profitability towards tax aggressiveness on manufacturing companies in food and beverages subsector listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia is a developing country with a large population, and its strategic geographical location with the rich natural parts of the world's largest archipelago makes the region of Indonesia the center of world trade traffic. As a result, many domestic and foreign companies have been established in Indonesia. This would be very beneficial to Indonesia in terms of increasing tax revenue, while every taxpayer is sure to crave the minimum tax payment, which is the reason why taxpayers commit tax aggressiveness. The aim of this research to obtain empirical evidence about the corporate social responsibility, capital intensity, firm size, and profitability to tax aggressiveness. The approach that is used in this study is quantitative approach. Population of this research is the audited financial statements in manufacturing company food and beverage subsector listed in Indonesia Stock Exchange in 2015-2019. Determination of the sample was done by using purposive sampling with the number of samples of 13 companies over a period of 5 years of consecutive observations so that the total sample of 65 and for data analysis using multiple linear analysis techniques. According to the research results of data using SPSS version 25 shows that corporate social responsibility, capital intensity, and profitability partially do not have a significant effect on tax aggressiveness, while firm size partially have a significant effect on the aggressiveness of tax. As for corporate social responsibility, capital intensity, firm size and profitability simultaneously do have a significant effect to tax aggressiveness/Indonesia merupakan negara berkembang dengan jumlah penduduk yang besar, dan letak geografisnya yang strategis dengan kekayaan alam kepulauan terbesar di dunia menjadikan wilayah Indonesia sebagai pusat lalu lintas perdagangan dunia. Hasilnya, banyak perusahaan dalam dan luar negeri yang didirikan di Indonesia. Hal ini akan sangat menguntungkan bagi Indonesia dalam hal peningkatan penerimaan pajak, padahal setiap wajib pajak pasti mendambakan pembayaran pajak minimum, yang menjadi alasan wajib pajak melakukan agresivitas pajak. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang tanggung jawab sosial perusahaan, intensitas permodalan, ukuran perusahaan dan profitabilitas terhadap agresivitas pajak. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini adalah laporan keuangan yang telah diaudit pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penentuan sampel dilakukan dengan menggunakan purposive sampling dengan jumlah sampel 13 perusahaan selama 5 tahun pengamatan berturut-turut sehingga jumlah sampel 65 dan untuk analisis datanya menggunakan teknik analisis linier berganda. Berdasarkan hasil penelitian data menggunakan SPSS versi 25 menunjukkan bahwa tanggung jawab sosial perusahaan, intensitas modal, dan profitabilitas secara parsial tidak berpengaruh signifikan terhadap agresivitas pajak, sedangkan ukuran perusahaan secara parsial berpengaruh signifikan terhadap agresivitas pajak. Sedangkan untuk tanggung jawab sosial perusahaan, intensitas modal, ukuran perusahaan dan profitabilitas secara simultan berpengaruh signifikan terhadap agresivitas pajak.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Julian, DanielNIM03012170011danieljulian6612@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorArifin, ArifinNIDN0105028401Arifin.fu@uph.edu
Uncontrolled Keywords: corporate social responsibility; capital intensity; firm size; profitability; tax aggressiveness
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 12536 not found.
Date Deposited: 20 Aug 2021 08:54
Last Modified: 12 Jan 2022 10:03
URI: http://repository.uph.edu/id/eprint/41785

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