PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK

Gani, Jennifer (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Riset berikut punya tujuan untuk menganalisa ada ataupun tidaknya pengaruh corporated social responsibility pada agresivitas pajak, menganalisa ada ataupun tidaknya pengaruh likuiditas pada agresivitas pajak, menganalisa ada ataupun tidaknya pengaruh corporated social responsibility dan likuiditas pada agresivitas pajak. Variabel bebas yang dipergunakan dalam riset berikut ialah corporated social responsibility serta likuiditas, sementara variabel terikat dalam riset berikut ialah agresivitas pajak. Riset berikut mempergunakan data sekunder yang didapati dari pelaporan finansial tahunan industri bidang berbagai perusahaan yang listing di BEI kurun waktu tahun 2017 hingga tahun 2019. Kesimjugan yang bisa ditarik : (1) taraf signifikan untuk variabel corporated social responsibility (CSR) sejumlah 0,107 > 0,05, hingga Ho diterima, maknanya CSR tidak punya pengaruh secara signifikan pada agresivitas pajak. (2) taraf signifikan untuk variabel likuiditas sejumlah 0,008 < 0,05, hingga Ho ditolak, maknanya likuiditas punya pengaruh secara signifikan pada agresivitas pajak. (3) taraf signifikan antara variabel CSR serta likuiditas sejumlah 0,022 < 0,05, maknanya CSR serta likuiditas secara simultan punya pengaruh signifikan pada agresivitas pajak./The following research aims to analyze whether or not there is an influence of corporate social responsibility on tax aggressiveness, analyze whether or not there is an influence of liquidity on tax aggressiveness, analyze whether or not there is an influence of corporate social responsibility and liquidity on tax aggressiveness. The independent variables used in the following research are corporate social responsibility and liquidity, while the dependent variable in the following research is tax aggressiveness. The following research uses secondary data obtained from the annual financial reports of the industry in various companies listed on the IDX for the period 2017 to 2019. The conclusions that can be drawn: (1) the level of significance for the corporate social responsibility (CSR) variable is 0.107> 0.05, so Ho is accepted, meaning that CSR does not have a significant influence on tax aggressiveness. (2) the level of significance for the liquidity variable is 0.008 <0.05, so Ho is rejected, meaning that liquidity has a significant influence on tax aggressiveness. (3) the level of significance between the CSR and liquidity variables is 0.022 < 0.05, meaning that CSR and liquidity simultaneously have a significant influence on tax aggressiveness.

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