PENGARUH LIKUIDITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK BADAN (Studi Empiris Pada Perusahaan Pertanian Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 – 2016)

NURJANAH, ISMAENI, E2B014022 (2018) PENGARUH LIKUIDITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK BADAN (Studi Empiris Pada Perusahaan Pertanian Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 – 2016). Sarjana / Sarjana Terapan (S1/D4) thesis, ["eprint_fieldopt_institution_Universitas Muhammadiyah Semarang" not defined].

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Abstract

The purpose of this research is to analyze the effect of liquidity, leverage, corporate social responsibility, firm size and proportion of independent commissioner on the level company tax aggressiveness on agriculture and mining companies listed in Indonesian Stock Exchange (BEI) 2012 – 2016. The sample used in this research is agriculture and mining company listed on Indonesian Stock Exchange is based on criteria that have been set. The Sampling method used was purposive sampling and 80 data was selected as samples and testing this hypothesis using multiple linear regression analysis. Proxy calculation of company tax aggressiveness in this research using a proxy ETR (Effective Tax Rate). The result of this research showed that the independent variable is firm size significantly influence the partial on the level company tax aggressiveness, but the independent variable are liquidity, leverage, corporate social responsibility, and proportion of independent commissioner has no effect the partial on the level company tax aggressiveness. And the result of coefficient of determination (Adjusted R2) of 0,183, this suggests that the overall effect of independent variable are liquidity, leverage, corporate social responsibility, firm size and proportion of independent commissioner against company tax aggressiveness to 18,3% while the remaining 81,7% is influenced by other variables. Keyword : Company Tax Aggressiveness, Liquidity, Leverage, CSR, Firm Size and Independent Commisioner

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