PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), CAPITAL INTENSITY DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia (BEI) Tahun 2014-2016)

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh secara parsial pengungkapan Corporate Social Responsibility (CSR), capital intensity, proporsoi komisaris independen terhadap agresivitas pajak. Serta untuk memperoleh bukti empiris pengaruh secara simultan pengungkapan CSR, capital intensity, proporsoi komisaris independen terhadap agresivitas pajak Penelitian ini menggunakan rancangan kuantitatif berbentuk asosiatif. Populasi pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia yang berjumlah 43 perusahaan dan menggunakan periode waktu 3 tahun. Metode penarikan sampel dilakukan dengan teknik purposive sampling. Berdasarkan hasil perhitungan tersebut, maka sampel yang digunakan dalam penelitian ini sebanyak 57 sampel dari seluruh jumlah populasi. Sumber data yang digunakan adalah data sekunder. Data diperoleh dari website www.idx.co.id, www.sahamOK.com, serta website perusahaan. Teknik analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS versi 21. Hasil penelitian menunjukkan bahwa: pengungkapan CSR dan proporsi komisaris independen tidak berpengaruh terhadap agresivitas pajak, capital intensity berpengaruh positif dan signifikan secara parsial terhadap agresivitas pajak, dan CSR, capital intensity, dan proporsi komisaris independen secara simultan berpengaruh terhadap agresivitas pajak.
Kata Kunci : CSR, capital intensity, komisaris independen, agresivitas pajak

The study aimed at finding out the empirical evidence about the effect of discovering corporate social responsibility (csr) disclosure, capital intensity and independent commissioner proportion on the tax agresivity. As well as the simultaneous effect of discovering corporate social responsibility (csr) disclosure, capital intensity and independent commissioner proportion on the tax agresivity. An associative quantitatve design was utilized in this study. The population involved 43 banking corporations listed in the indonesian stock exchange during three years of tiime. The samples were drawn by using purposive sampling technique with a total number of samples were about 57. The data were collected from the secondary sources, such as website www.idx.co.id, www.sahamOK.com, as well as the corporate website. The data were anayzed by using multiple regression analysis supported by SPSS version 21. The results of the study indicated that corporate social responsibility (csr) disclosure, and independent commissioner proportion had no significant effect on the tax agresivity capital intensity had a positive and significant partial effect on the tax agresivity. Corporate social responsibility (csr) disclosure, capital intensity and independent commissioner proportion had a simultaneous significant effect on the tax agresivity.
keyword : CSR, capital intensity,independent commissioner, tax agresivity