ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK

This study aims to provide empirical evidence of corporate social responsibility, Capital Intensity and Independent Commissioner on Tax Aggressiveness. This study uses a quantitative approach and the data used is secondary data. The population in this study are non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of paying the sample uses purposive sampling. Obtained a sample of 13 companies with a period of five years so that the number obtained is 65 data samples. The method used is descriptive regression panel data statistical test, panel data model analysis, regression panel data model selection test, the selected model is the Fixed Effect Model, classic assumption test, panel data test and hypothesis testing with the help of eviews version 9 statistical data processing. The results of this study show that corporate social responsibility, Capital Intensity and Independent Commissioner simultaneously influence Tax Aggressiveness. Capital Intensity has an effect on Tax Aggressiveness, and Corporate Social Responsibility and Independent Commissioners have no effect on Tax Aggressiveness.Penelitian ini bertujuan untuk memberikan bukti empiris corporate social responsibility, Intensitas Modal dan Komisaris Independen terhadap Agresivitas Pajak. Penelitian ini menggunakan pendekatan kuantitatif dan data yang digunakan adalah data sekunder. Populasi didalam penelitian ini adalah perusahaan sektor non-cyclicals terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode dalam penentuan sampel menggunakan purposive sampling. Diperoleh sampel sebanyak 13 perusahaan dengan periode lima tahun sehingga jumlah yang diperoleh 65 data sampel. Metode yang digunakan adalah regresi data panel uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model yang terpilih adalah Model Fixed Effect, uji asumsi klasik, uji data panel dan uji hipotesis dengan bantuan olah data statistik eviews versi 9. Hasil penelitian ini menunjukan bahwa corporate social responsibility, Intensitas Modal dan Komisaris Independen secara simultan berpengaruh terhadap Agresivitas Pajak. Intensitas Modal berpengaruh terhadap Agresivitas Pajak, dan Corporate Social Responsibility dan Komisaris Independen Tidak berpengaruh terhadap Agresivitas Pajak