Abstrak


Pengaruh Corporate Social Responsibility, Corporate Governance dan Kepemilikan Keluarga terhadap Agresivitas Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)


Oleh :
Septi Swastika Rahardini - F1313092 - Fak. Ekonomi dan Bisnis

ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, corporate governance dan kepemilikan keluarga terhadap agresivitas pajak . Tindakan pajak agresif diukur dengan proksi effective taxe rate (ETR)
Observasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama tahun 2010-2014 terdapat 245 perusahaan dengan data outlier sebanyak 24 sehingga jumlah observasi 221 perusahaan.
Hasil penelitian ini menunjukkan bahwa secara parsial  variabel dewan komisaris (DK), komisaris independen (INDP), komite audit (KOMITE), dan variabel kontrol ukuran perusahaan (SIZE) berpengaruh signifikan terhadap effextive taxe rate (ETR) sedangkan variabel corporate social responsibility (CSR), kepemilikan institusional (INST), kualitas audit (AUDIT), kepemilikan keluarga (FAMILY), dan variabel kontrol leverage (LEV), capital intensity (CINT), dan return on asset (ROA) tidak berpengaruh signifikan.
Kata kunci: effective taxe rate, corporate social responsibility, corporate
governance, dan kepemilikan keluarga
ABSTRACT
This study aims to determine the effect of corporate social responsibility, corporate governance and ownership of the family against the aggressiveness of the tax. Aggressive tax measures are measured with effective proxy taxe rate (ETR)
The observation is manufacture listed in Indonesia Stock Exchange (BEI), during 2010-2014, consist of 245 firms with data outlier many as 24 so that number of observation become 221 firms
The results of this research indicate that partly commissioners (DK), independent commissioner (INDP), the audit committee (KOMITE), and the control variables of firm size (SIZE) significantly affects effextive taxe rate (ETR) while the variable corporate social responsibility (CSR ), institutional ownership (INST), quality audit (AUDIT), family ownership (fAMILY), and a control variable leverage (LEV), capital intensity (CINT), and return on assets (ROA) is not significant effect
Keyword: effective taxe rate, corporate social responsibility, corporate
governance, dan family ownership