ABSTRACT

Rinaldi (2020). The Effect of Corporate Social Responsibility, Political Connection, Capital Intensity, and Inventory Intensity on Tax Aggressiveness. Advisor 1: Dr. Novita Weningtyas Respati, S.E., M.Si., Ak., CA. Advisor 2: Hj. Fatimah, S.E., M.Si., Ak., CA.

This study aims to (1) test and analyze Corporate Social Responsibility (CSR) on Tax Aggressiveness; (2) test and analyze Political Connection of Tax Aggressiveness; (3) test and analyze Capital Intensity against Tax Aggressiveness; (4) test and analyze Inventory Intensity of Tax Aggressiveness.

This study uses 73 manufacturing companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. Samples were selected using a purposive sampling method so as many as 33 companies were obtained that met the criteria. Data were analyzed using multiple linear regression in SPSS.

The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.

Keywords: Corporate Social Responsibility, Political Connection, Capital Intensity, Inventory Intensity, Tax Aggressiveness

ABSTRAKSI

Rinaldi (2020). Pengaruh Corporate Social Responsibility, Political Connection, Capital Intensity, dan Inventory Intensity terhadap Tax Aggresiveness. Pembimbing 1: Dr. Novita Weningtyas Respati, S.E., M.Si., Ak., CA. Pembimbing 2: Hj. Fatimah, S.E., M.Si., Ak., CA

Penelitian ini bertujuan untuk (1) menguji dan menganalisis Corporate Social Responsibility (CSR) terhadap Tax Aggresiveness; (2) menguji dan menganalisis Political Connection terhadap Tax Aggresiveness; (3) menguji dan menganalisis Capital Intensity terhadap Tax Aggresiveness; (4) menguji dan menganalisis Inventory Intensity terhadap Tax Aggresiveness.

Penelitian ini menggunakan 73 perusahaan manufaktur sektor Industri Dasar dan Kimia sebagai populasi, yang tercatat di Bursa Efek Indonesia (BEI) pada periode 2016-2018. Sampel dipilih dengan menggunakan metode purposive sampling sehingga diperoleh sebanyak 33 perusahaan yang memenuhi kriteria. Data di analisis menggunakan regresi linear berganda pada SPSS. 

Hasil dari penelitian ini menunjukkan bahwa Capital Intensity berpengaruh positif terhadap Tax Aggresiveness, yang menunjukkan bahwa semakin tinggi Capital Intensity maka semakin tinggi pula tingkat Tax Aggresiveness. Variabel Corporate Social Responsibility dan Political Connection menunjukkan hasil tidak berpengaruh positif, yang berarti bahwa tingginya tingkat pengungkapan CSR dan perusahaan yang memiliki Political Connection maka perusahaan diduga tidak melakukan praktek Tax Aggresiveness. Variabel Inventory Intensity tidak berpengaruh terhadap Tax Aggresiveness yang menujukkan bahwa tinggi rendahnya nilai Invetory Intensity tidak berpengaruh terhadap ada tidaknya dugaan perusahaan melakukan praktek Tax Aggresiveness.

Kata Kunci: Corporate Social Responsibility, Political Connection, Capital Intensity, Inventory Intensity, Tax Aggresiveness