the effect of corporate social responsibility, transfer pricing, and capital intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange

Cenyvitlie, Cenyvitlie (2023) the effect of corporate social responsibility, transfer pricing, and capital intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to determine the effect of corporate social responsibility, transfer pricing and capital intensity on tax aggressiveness. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange. The period taken is five years, from year 2017 to 2021. The independent variable in this study is corporate social responsibility, transfer pricing, and capital intensity, and the dependent variable is tax aggressiveness. The method used is quantitative method. This sample selection uses purposive sampling resulting in 41 company samples. Since this study uses a period of year 2017 to 2021, it produces a total of 205 samples to be studied for this research. In data analysis, this study uses statistical tests, namely methods consisting of descriptive statistics analysis, classical assumption test, linear regression analysis, and hypothesis testing. The results of this study shows that the variable of corporate social responsibility and transfer pricing have insignificant effect on tax aggressiveness, while the variable capital intensity has significant effect on tax aggressiveness. Corporate social responsibility, transfer pricing, and capital intensity simultaneously have an insignificant effect on tax aggressiveness./ Penelitian ini bertujuan untuk mengetahui pengaruh tanggung jawab sosial perusahaan, harga transfer, dan intensitas modal terhadap agresivitas pajak. Objek penelitian ini adalah perusahaan manufakturing yang terdaftar di Bursa Efek Indonesia. Periode yang diambil adalah dalam kurun waktu lima tahun, dari tahun 2017 sampai dengan tahun 2021. Variabel bebas dalam penelitian ini adalah tanggung jawab perusahaan, harga transfer, dan intensitas modal, dan variabel terikat yang digunakan adalah agresivitas pajak. Metode yang digunakan adalah metode kuantitatif. Pemilihan sampel ini menggunakan purposive sampling yang menghasilkan 41 sampel perusahaan. Karena penelitian ini menggunakan periode dari tahun 2017 sampai dengan 2021, maka menghasilkan sampel sebanyak 205 sampel yang akan diteliti di penelitian ini. Dalam analisis data, penelitian ini menggunakan uji statistik, yaitu metode yang terdiri dari analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa variabel tanggung jawab perusahaan dan harga transfer tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan variabel intensitas modal berpengaruh signifikan terhadap agresivitas pajak. Tanggung jawab perusahaan, harga transfer, dan intensitas modal secara simultan tidak berpengaruh signifikan terhadap agresivitas pajak.

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