PENGARUH LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY (CSR), INTENSITAS MODAL, DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2023

VIVIN APRIYANTI ZAIN, . (2025) PENGARUH LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY (CSR), INTENSITAS MODAL, DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2023. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Corporate Social Responsibility (CSR), Intensitas Modal, dan Sales Growth terhadap Agresivitas Pajak pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dan menggunakan data sekunder. Melalui metode purposive sampling, peneliti memperoleh 34 perusahaan sampel. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi data panel, dengan menggunakan software Eviews versi 12. Hasil penelitian menunjukkan bahwa Leverage berpengaruh positif terhadap agresivitas pajak disebabkan penggunaan utang tinggi menimbulkan beban bunga yang nantinya dapat mengurangi perhitungan penghasilan kena pajak, Corporate Social Responsibility (CSR) berpengaruh positif terhadap agresivitas pajak disebabkan citra baik yang ditunjukkan melalui laporan Corporate Social Responibility (CSR) perusahaan dapat mengalihkan perhatian publik dari praktik manajemen pajak yang agresif, Intensitas Modal berpengaruh positif terhadap agresivitas pajak disebabkan modal yang diinvestasikan pada aset tetap akan menimbulkan biaya penyusutan, kemudian dapat digunakan untuk mengurangi pendapatan kena pajak dalam perhitungan pajak perusahaan, dan Sales Growth berpengaruh positif terhadap agresivitas pajak disebabkan tingginya pertumbuhan penjualan menimbulkan laba yang besar dan beban pajak penghasilan yang harus dibayar juga meningkat hal ini dapat mendorong perusahaan untuk melakukan agresivitas pajak guna mengurangi beban pajak tersebut. Kata Kunci: Leverage, Corporate Social Responsibility (CSR), Intensitas Modal, Sales Growth, Agresivitas Pajak. ***** This study aims to analyze the effect of Leverage, Corporate Social Responsibility (CSR), Capital Intensity, and Sales Growth on Tax Aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. This research employs a quantitative method using secondary data. Through purposive sampling, 34 companies were selected as the sample. The data analysis technique used in this study is panel data regression analysis, performed with EViews version 12 software. The results show that Leverage has a positive effect on tax aggressiveness because high debt usage leads to interest expenses that reduce taxable income. Corporate Social Responsibility (CSR) also has a positive effect on tax aggressiveness because the positive image presented through CSR reports can divert public attention from aggressive tax management practices. Capital Intensity has a positive effect on tax aggressiveness because capital invested in fixed assets results in depreciation expenses that can be used to reduce taxable income in corporate tax calculations. Sales Growth has a positive effect on tax aggressiveness because higher sales growth generates larger profits and consequently higher income tax liabilities, which may encourage firms to engage in tax aggressiveness to reduce their tax burden. Keywords: Leverage, Corporate Social Responsibility (CSR), Capital Intensity, Sales Growth, Tax Aggressiveness.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala, M.Si. ; 2). Nuramalia Hasanah, M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Vivin Apriyanti Zain .
Date Deposited:	28 Jul 2025 06:22
Last Modified:	28 Jul 2025 06:22
URI:	http://repository.unj.ac.id/id/eprint/56839

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