Analisis Pengaruh Good Corporate Governance dan Corporate Social Responsibilities Terhadap Effective Tax Ratio Perusahaan

TRI UTARI, : Taufikur Rahman, S.E., M.B.A.,Ak.,CA

2016 | Skripsi | S1 AKUNTANSI

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap Effective Tax Ratio Perusahaan. Variabel dependen dalam penelitian ini adalah Effective Tax Ratio yang digunakan untuk mengindikasikan tindakan agresif pajak perusahaan, sedangkan variabel independennya adalah Good Corporate Governance yang diukur menggunakan proksi luas pengungkapan GCG dan Corporate Social Responsibility yang diukur menggunakan proksi luas pengungkapan CSR. Populasi penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Sampel penelitian ini berjumlah 50 perusahaan yang diperoleh dengan metode purposive sampling. Metode analisis dalam penelitian ini menggunakan regresi linear berganda. Penelitian ini menemukan bahwa GCG dan CSR berpengaruh signifikan terhadap ETR. GCG dan ETR memiliki hubungan positif, sedangkan CSR dan ETR berhubungan negatif. Kata kunci: Good Corporate Governance, Corporate Social Responsibility, Effective Tax Ratio, tindakan agresif pajak, teori legitimasi.

This study aims to examine the influence of good corporate governance and corporate social responsibility to the effective tax ratio of companies. There are two variables in this study; dependent and independent variables. The dependent variable is the effective tax ratio which is used to indicate corporate tax aggressiveness, while the independent variables are good corporate governance measured by the length of GCG report and corporate social responsibility measured by the length of CSR report. The populations of this study are manufacturing companies which are listed on the Indonesia Stock Exchange in 2013-2015. The samples are 50 companies selected by purposive sampling method. This study applies multiple regression as the method of analysis. The result show that GCG and CSR significantly influence the ETR. However, the GCG and ETR related positively, while CSR and ETR related negatively.

Kata Kunci : Good Corporate Governance, Corporate Social Responsibility, Effective Tax Ratio, tindakan agresif pajak, teori legitimasi