PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

Abstract

Abstract

This study aims to determine the effect of corporate governance, corporate social responsibility and leverage on tax aggressiveness. Tax aggressiveness is proxied by the effective tax rate. The corporate governance variables are proxied by independent commissioners, independent audit committees, educational background of the board of directors and board experience. The research object in this study is a banking company listed on the Indonesia Stock Exchange in 2017-2021. The sampling method in this study is purposive sampling, with a final sample size of 159 during 2017-2021. The data analysis method in this study is multiple linear regression analysis using SPSS version 25.

The results of this study indicate that independent commissioners and leverage have a positive and significant effect on tax aggressiveness, independent audit committee has a negative and significant effect on tax aggressiveness, board education, board experience and corporate social responsibility have no effect on tax aggressiveness.

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, corporate social responsibility, dan leverage terhadap agresivitas pajak Agresivitas pajak diproksikan menggunakan effective tax rate. Variabel corporate governance diproksikan dalam komisaris independen, komite audit independen, latar belakang pendidikan dewan direksi dan pengalaman dewan direksi. Objek penelitian dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel penelitian ini menggunakan purposive sampling dengan jumlah sampel akhir sebanyak 159 sampel selama 2017-2021. Mtode analisis data dalam penelitan ini adalah analisis regresi linear berganda dengan menggunakan SPSS versi 25.

Hasil penelitian ini menunjukkan bahwa komisaris independen dan Leverage berpengaruh positif dan signifikan terhadap agresivitas pajak, komite audit independen berpengaruh negatif dan signifikan terhadap agresivitas pajak, latar belakang pendidikan dewan dewan direksi, pengalaman dewan direksi dan corporate social responsibility tidak berpengaruh terhadap agresivitas pajak.