Pengaruh Likuiditas, Leverage, Corporate Social Responsibility, Ukuran Perusahaan dan Komisaris Independen terhadap Agresivitas Pajak Badan

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, corporate social responsibility, ukuran perusahaan dan komisaris independen terhadap agresivitas pajak badan. Sampel yang digunakan dalam penelitian ini adalah perusahaan pertanian dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) 2012 – 2016 berdasarkan kriteria yang telah ditetapkan. Metode sampling yang digunakan adalah purposive sampling dan 80 data terpilih sebagai sampel, serta pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa variabel independen ukuran perusahaan secara parsial berpengaruh signifikan, tetapi variabel independen likuiditas, leverage, corporate social responsibility dan komisaris independen secara parsial tidak berpengaruh signifikan terhadap agresivitas pajak badan. Dan hasil uji koefisien determinasi menunjukan angka sebesar 0,183, hal ini mengindikasikan bahwa secara simultan variabel independen mampu menjelaskan variabel dependen agresivitas pajak sebanyak 18,3%, sedangkan sisanya sebesar 81,7% dijelaskan oleh variabel lain.

Kata kunci: Agresivitas Pajak Badan, Leverage, CSR, Ukuran Perusahaan dan Komisaris Independen

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage, corporate social responsibility, firm size and proportion of independent commissioner against corporate tax aggressiveness. The sample used in this research is agriculture and mining company listed on Indonesian Stock Exchange 2012 – 2016 is based on criteria that have been set. The Sampling method used was purposive sampling and 80 data was selected as samples and testing this hypothesis using multiple linear regression analysis. The result of this research showed that the independent variable is firm size significantly influence the partial against corporate tax
aggressiveness, but the independent variable are liquidity, leverage, corporate social responsibility, and proportion of independent commissioner has no effect the partial on the level company tax aggressiveness. And the result of coefficient of determination (Adjusted R2) of 0,183, this suggests that the overall effect of independent variable against corporate tax aggressiveness to 18,3% while the remaining 81,7% is influenced by other variables.