PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sub Sektor Pertambangan Logam dan Mineral yang Terdaftar di BEI Periode 2019-2023)

NISSA, FIRYAL and Meutia, Inten and Rahmawati, Meita (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sub Sektor Pertambangan Logam dan Mineral yang Terdaftar di BEI Periode 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, capital intensity, profitabilitas terhadap agresivitas pajak pada perusahaan sub sektor pertambangan logam dan mineral yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Agresivitas pajak diukur dengan menggunakan metode Effective Tax Rate (ETR). Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor pertambangan logam dan mineral yang terdaftar di BEI selama periode 2019-2023 yang berjumlah 14 perusahaan. Teknik analisis yang digunakan adalah regresi linear berganda dengan menggunakan software Eviews 13. Hasil penelitian ini menunjukkan bahwa secara parsial variabel corporate social responsibility, leverage, capital intensity dan profitabilitas tidak berpengaruh terhadap agresivitas pajak.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, Corporate Social Responsibility, Leverage, Capital Intensity, dan Profitabilitas.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Firyal Nissa
Date Deposited:	08 Aug 2025 02:31
Last Modified:	08 Aug 2025 02:31
URI:	http://repository.unsri.ac.id/id/eprint/182509

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