Skripsi

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, BOARD GENDER DIVERSITY, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)

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This study aims to examine the effect of Corporate Social Responsibility (CSR), Board Gender Diversity, and Capital Intensity on tax aggressiveness, as proxied by the Cash Effective Tax Rate (CETR). This study used institutional ownership and foreign ownership as control variables. The research focuses on financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample was selected using the purposive sampling method, resulting in 38 companies with a total of 87 observations after the exclusion of outlier data. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and LSEG Data & Analytics. The data were analyzed using panel data regression with E-Views version 12 as the analytical tool. The results indicate that Corporate Social Responsibility and Board Gender Diversity have a positive effect on tax aggressiveness, while Capital Intensity has no effect on tax aggressiveness.

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Availability

Detail Information

Series Title

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Call Number

T1955852026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 88 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.243 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Capital Intensity

Specific Detail Info

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Statement of Responsibility

KA

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