{"data":{"id":2753,"url":"https:\/\/repo.xbbh.net\/items\/2753","status":"published","type":"thesis","title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK\n(Studi Empiris Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)","title_alt":null,"abstract":"Agresivitas pajak merupakan suatu upaya yang dilakukan perusahaan dengan tujuan untuk meminimalisir pembayaran pajak. Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan seberapa besar Corporate Social Responsibility dan leverage dapat mendorong terjadinya agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019. Teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan 33 perusahaan. Jenis data penelitian merupakan data panel, dengan sumber data penelitian menggunakan data sekunder dari perusahaan transportasi yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi. Hasil penelitian menunjukan bahwa Corporate Social Responsibility tidak berpengaruh terhadap agresivitas pajak sedangkan leverage berpengaruh terhadap agresivitas pajak.","abstract_alt":null,"creators":[{"role":"author","family_name":"AYU PUJIARTI","given_name":"FEBI","orcid":null,"national_id":"NPM1112171038"},{"role":"advisor","family_name":"HERAWATI","given_name":"HETTI","orcid":null,"national_id":"0418086702"}],"year":2021,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"Universitas sangga buana YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata Kunci: Corporate Social Responsibility","CSR","Leverage","Agresivitas Pajak."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"AYU PUJIARTI, FEBI (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK\n(Studi Empiris Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Universitas sangga buana YPKP.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":720130,"sha256":"9e81ccb46a13ef0d6e2d1d419340a6fc43b5b5dd7c28248cd5a20184a80b5441","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2753\/files\/7092\/COVER.pdf"},{"name":"LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":235399,"sha256":"2abcfc903f2eea6e33b48fd75e693250d2513fe31c460e4e9d24cac6c73c7eaa","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2753\/files\/7093\/LEMBAR_PENGESAHAN.pdf"},{"name":"LEMBAR_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":181322,"sha256":"c5a97431d53e423f569fed12902f7f9c054ca29e847b9181996f2211afc65144","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2753\/files\/7094\/LEMBAR_PERNYATAAN.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":88795,"sha256":"b94425ed9dec1b1194a873a6116f1ec3a41b6fcf3b4164633ecc9ad0857be1fd","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2753\/files\/7095\/ABSTRAK.pdf"},{"name":"BAB_I.pdf","section":"chapter_1","mime_type":"application\/pdf","size":590909,"sha256":"df057c44022f3ce6681a11f588bccd0896b88f590f1d04dcc9b37e96e00934f9","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2753\/files\/7096\/BAB_I.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":194420,"sha256":"f193cdc7fe6a59d1304261bfb9339fca9438aeb6b4f59c5c7a4c42feea12b917","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2753\/files\/7097\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2023-09-04T04:18:30+00:00","updated_at":"2026-10-31T06:52:29+00:00"}}