INA APRILIA KARTIKA, . (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan menganalisis pengaruh corporate social responsibility (CSR), leverage, serta financial distress terhadap agresivitas pajak pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Populasi terdiri dari 273 perusahaan dengan penarikan teknik purposive sampling sehingga didapatkan 123 perusahaan. Penelitian ini menggunakan teknik analisis statistik deskriptif, analisis regresi linear berganda, uji persyaratan analisis, serta uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa CSR tidak memiliki pengaruh signifikan terhadap agresivitas pajak. Sebaliknya, leverage dan financial distress memiliki pengaruh signifikan terhadap agresivitas pajak. Selain itu, ketiga variabel tersebut secara simultan terbukti berpengaruh signifikan terhadap agresivitas pajak. Temuan ini menunjukkan bahwa kondisi keuangan perusahaan dan struktur modal memainkan peran penting dalam strategi perpajakan yang dilakukan perusahaan, sementara kegiatan tanggung jawab sosial belum digunakan perusahaan sebagai langkah agresivitas pajak. ***** This study aims to analyze the influence of corporate social responsibility (CSR), leverage, and financial distress on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The population consists of 273 companies, with 123 companies selected through purposive sampling. The research using descriptive statistical analysis, multiple linear regression analysis, analysis prerequisite tests, , classical assumption tests, and hypothesis testing. The results show that CSR does not have a significant effect on tax aggressiveness. In contrast, leverage and financial distress have a significant effect on tax aggressiveness. Furthermore, the three variables simultaneously have a significant influence on tax aggressiveness. These findings indicate that a company's financial condition and capital structure play a crucial role in tax planning strategies, while social responsibility activities are not yet utilized by companies as a means of tax agressiveness.
| Item Type: | Thesis (Sarjana) |
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| Additional Information: | 1). Erika Takidah, S.E. M.Si. ; 2). Dr. Ayatulloh Michael Musyaffi, SE., Ak., M.Ak. |
| Subjects: | Ilmu Sosial > Pajak dan Perpajakan |
| Divisions: | FE > S1 Pendidikan Ekonomi |
| Depositing User: | Users 29901 not found. |
| Date Deposited: | 14 Aug 2025 07:23 |
| Last Modified: | 14 Aug 2025 07:23 |
| URI: | http://repository.unj.ac.id/id/eprint/60956 |
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