Analisis Struktur Kepemilikan Perusahaan, Corporate Social Responsibility, Dan Kualitas Audit Terhadap Agresivitas Pajak

• Kategori : Jurnal Nasional
• Penulis : Putri Sarirati, Nur Wahyuningsih
• Identitas : Aliansi Vol 17 No. 1 (Juli) 2022
• Abstrak :
  

  This study aims to analyze the effect of corporate ownership structure (INS), corporate social responsibility (CSR) and audit quality (KUA) on tax aggressiveness (ETR) (Empirical Study on food and beverage manufacturing companies listed on the Indonesia Stock Exchange 2017-2019 ). This study uses annual time series data which is analyzed by path analysis (multiple linear regression). The results show that institutional ownership has no effect on the companys ETR. This shows that tcount is smaller than ttable (-1.154<2.03693) and a significance value of 0.130 is greater than 0.05 or 0.130>0.05. Thus, it can be concluded that institutional ownership has no significant effect on tax aggressiveness. Corporate Social Responsibility (CSR) has no effect on tax aggressiveness. This shows that tcount is smaller than ttable (4.99 < 2.03693) and a significance value of 0.621 is greater than 0.05 or 0.621 < 0.05. Thus, it can be concluded that CSR has no significant effect on tax aggressiveness. Audit quality has an effect on tax aggressiveness. This shows that tcount is smaller than ttable (2.776>2.03693) and the significance value is 0.009 less than 0.05 or 0.009<0.05. Thus, it can be concluded that audit quality has a significant effect on tax aggressiveness. Keywords: INS, CSR, KUA, ETR Indonesia Stock Exchange.

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