Pengaruh Corporate Social Responsibility pada aktivitas program kemitraan dan bina lingkungan terhadap agresivitas pajak : Studi Empiris pada BUMN Sektor Industri Manufaktur Tahun 2012-2016

Refinicha, Rika (2018) Pengaruh Corporate Social Responsibility pada aktivitas program kemitraan dan bina lingkungan terhadap agresivitas pajak : Studi Empiris pada BUMN Sektor Industri Manufaktur Tahun 2012-2016. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Partnership and Community Development Program (PKBL) is a type of CorporateSocial Responsibility that plays an important role to the welfare of the community. PKBL has a relationship with corporate tax aggressiveness. PKBL disclosure may trigger tax aggressiveness. The disclosure of PKBL and the degree of tax aggressiveness may indicate the extent to which the company is accountable to the public. So the researcher aims to reveal the relationship of both. Besides this research also aims to know and describe the development of PKBL as well as the level of aggressiveness of SOE manufacturing industry sector during 2012-2016. This research is based on the theory of Lanis & Richardson (2012) which states that the higher disclosure of Corporate Social Responsibility, the lower the level of tax aggressiveness undertaken by the company. This research method uses quantitative approach with descriptive and associative analysis type. Methods of data collection in this study used literature study, documentation, and interviews. The sample of this research is annual report during 2012-2016 SOE manufacturing industry sector by using sampling method that is purposive sampling. The effect analysis test using simple linear regression model with Ordinary Least Square (OLS) approach followed by hypothesis significance test with t test. The results showed that during 2012 2016 the progress of Partnership and Community Development Program SOE manufacturing industry sector tends to decline while the level of tax aggressiveness of SOE manufacturing industry sector is high. The Partnership and Community Development Program projected has a negative and significant impact on tax aggressiveness. The higher the Partnership Program and Community Development are disclosed the lower the tax aggressiveness. Contribution of influence of Partnership and Community Development Program to low tax aggressiveness is only 10,9%.

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