Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas dan Biaya Operasional Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Batu Bara Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

Supriyanto, Yohanes (2021) Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas dan Biaya Operasional Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Batu Bara Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of corporate social responsibility, profitability, and operational costs on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a population of 25 companies. Determination of the number of samples using purposive sampling method, in order to obtain a sample of 10 coal mining companies. Hypothesis testing is done by using multiple linear regression analysis techniques. This study obtained the first results, the variable on corporate social responsibility has a negative negative effect on tax aggressiveness. the second result, the profitability variable has no significant effect on tax aggressiveness. The third result, operational cost variable has a significant negative effect on tax aggressiveness. Keywords: Corporate Social Responsibility, Profitability, Operating Costs, Tax Aggressiveness

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