The Effect of Profitability, Leverage and Corporate Social Responsibility on Tax Aggressiveness in Agricultural Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 Period

  • Putri Wahyuni STIE Eka Prasetya
Keywords: Profitability, Leverage, Corporate Social Responsibility, Tax Aggressiveness

Abstract

This study aims to determine whether profitability, leverage and corporate social responsibility have a significant effect on tax aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The population in this study are agricultural sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period of 20 companies. The research sample of 9 companies with purposive sampling technique. T test results show Profitability affects Tax Aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange for the period 2014-2018 while Leverage and Corporate Social Responsibility variables do not affect Tax Aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange period 2014-2018. F test results show that profitability, leverage and corporate social responsibility have a significant effect on tax aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The coefficient of determination test results show that the Tax Aggressiveness variable can be explained by Profitability, Leverage and Corporate Social Responsibility, while the rest of the Tax Aggressiveness variable can be explained by other variables not examined in this study such as Company Size and Independent Commissioners.

References

Andrianto, Muhammad Rizky dan Achmad Fadjar. 2017. “Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak”. ISSN- 2252-3936. Profesionalisme Akuntan Menuju Sustainable Business Practice Bandung. 20 Juli 2017.

Ayem. Sri. 2019. “Pengaruh Profitabilitas. Ukuran Perusahaan. Komite Audit Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2017)”. e-ISSN: 2656-1395. Jurnal Akuntansi Pajak Dewantara. Vol. 1 No. 2 Mei - Agustus 2019.

Budianti I., M. R. Nazar dan Kurnia. 2018. “Pengaruh Return On Asset (ROA). Leverage (DER). Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Kasus pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2012-2016)”. ISSN : 2355-9357. e-Proceeding of Management. Vol.5. No.2 Agustus 2018.

Gunawan. Juniati. 2016. “Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Agresivitas Pajak Perusahaan di Indonesia”. ISSN : 1410-3591. Jurnal Akuntansi. Volume XXI. No. 03. September 2017: 425-436.

Hery. 2015. Analisis Laporan Keuangan : Pendekatan Rasio Keuangan. CAPS (Center for Academic Publishing Service). Yogyakarta.

Nugraha, Novia Bani dan Wahyu Meiranto. 2015. “Pengaruh Corporate Social Responsibility. Ukuran Perusahaan. Profitabilitas. Leverage Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013)”. ISSN (Online): 2337-3806. Diponegoro Journal Of Accounting. Volume 4. Nomor 4. Tahun 2015. Halaman 1-14.

Nurcahyono dan Ida Kristiana. 2017. “Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017”. e-ISSN: 2580-9482. Maksimum Media Akuntansi Universitas Muhammadiyah Semarang. Vol.9 No.2, Maret 2019 - Agustusi 2019 ,hal (117-125)

Prasista, Putu Meita dan Ery Setiawan. 2016. “Pengaruh Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan”. ISSN: 2302-8556. E-Jurnal Akuntansi Universitas Udayana. Vol.17.3. Desember (2016): 2120-2144.

Situs Bursa Efek Indonesia https://www.idx.co.id

Sujarweni. Wiratna. 2015. Metodologi Penelitian Bisnis Dan Ekonomi. Cetakan Pertama. Pustaka Baru Press. Yogyakarta.

Sulistyowati dan Lisa Ariska Ulfah. 2018. “Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Dan Leverage Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015”. ISSN : 1693-9441. Jurnal Akuntansi. Auditing dan Keuangan: BALANCE. Vol 15 No 2 (2018).

Wahyudiono. Bambang. 2014. Mudah Membaca Laporan Keuangan. Penerbit Raih Asa Sukses (Penebar Swadaya Grup). Jakarta.
Published
2022-03-03
Section
Articles