ii ABSTRAK
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN
PAJAK AGRESIF PADA PERUSAHAAN SEKTOR
PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk menganalisis pengaruh dari good corporate governance dan corporate social responsibility terhadap tindakan pajak agresif. Objek penelitian ini adalah pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah good corporate governance (diproksikan ukuran dewan komisaris, ukuran dewan direksi dan ukuran komite audit) dan corporate social responsibility sebagai variabel independen sedangkan tindakan pajak agresif sebagai variabel dependen. Penelitian ini merupakan penelitian asosiatif atau kausalitas dengan jumlah anggota populasi 40 perusahaan dan sampel 13 perusahaan berdasarkan metode purposive sampling. Alat analisis data menggunakan analisis regresi linear berganda, uji F, dan uji t pada tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa secara parsial ukuran dewan komisaris, mempunyai pengaruh negative signifikan terhadap tindakan pajak agresif, tetapi ukuran dewan direksi, ukuran komite audit, dan corporate social responsibility tidak berpengaruh terhadap tindakan pajak agresif. Secara simultan ukuran dewan komisaris, ukuran dewan direksi, ukuran komite audit dan corporate social responsibility tidak berpengaruh terhadap tindakan pajak agresif.
Kata kunci: Ukuran dewan komisaris, Ukuran dewan direksi, Ukuran komite audit, Corporate Social Responsibility, dan Tindakan Pajak Agresif
iii ABSTRACT
THE ANALYSIS OF IMPACT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE TAX
AGGRESSIVENESS ON MINING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE
The purpose of this study is to analyze the impact of good corporate governance and corporate social responsibility on corporate tax aggressiveness. The object of this study is all mining companies listed in Indonesia Stock Exchange. The examined factors of this research are good corporate governance (proxied by the size of board commissioners, the size of board directors, and the size of auditing committee) and corporate social responsibility as independent variables and corporate tax aggressiveness as dependent variable. This research is an associative or causal with the members of population of 40 companies and sample of 13 companies that were taken using purposive sampling method. Sample analyzer that was used was multiple linear regression, F test, and t test at level significance 5%. The result of this research showed that partially the size of commissioners has negative significant effect on corporate tax aggressiveness and the size of directors, the size of auditing committee, and corporate social responsibility doesn’t have significant effect on corporate tax aggressiveness. Simultaneously the size of board commissioners, size of board directors, size of auditing committee and corporate social responsibility has no effect on corporate tax aggressiveness.
Key words: Size of board commissioners, Size of board directors, Size of auditing committee, Corporate social responsibility, and Corporate tax aggressiveness
