PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK - Cahyani, Ajeng Eka; Pambudi, januar Eky; Febrianto, Hendra Galuh (Jurnal Akuntansi, 2025)
ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility, ukuran perusahaan, pertumbuhan penjualan, dan intensitas aset terhadap agresivitas pajak pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif. Variabel Independen ialah Corporate Social Responsibility, Ukuran Perusahaan, Pertumbuhan Penjualan, dan Intensitas Aset kemudian untuk Variabel Dependen, penulis menggunakan Agresivitas Pajak. Sampel penelitian ini diambil secara purposive sampling. Metode pengumpulan data pada penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan sektor consumer non cyclical yang terdaftar di BEI periode 2019–2023 serta dapat diakses melalui www.idx.co.id dan laporan keberlanjutan perusahaan yang diperoleh dari situs resmi masing-masing perusahaan. Metode analisis data adalah pendekatan kuantitatif menggunakan analisis regresi data panel dengan bantuan software Eviews 12. Berdasarkan hasil pengujian regresi data panel menggunakan model random effect, ditemukan bahwa variabel ukuran perusahaan dan pertumbuhan penjualan berpengaruh negatif signifikan terhadap agresivitas pajak, sedangkan Corporate Social Responsibility dan intensitas aset tidak berpengaruh signifikan. Hal ini menunjukkan bahwa perusahaan dengan skala yang lebih besar dan pertumbuhan penjualan yang tinggi cenderung lebih patuh terhadap kewajiban pajaknya dibandingkan perusahaan dengan skala kecil atau pertumbuhan yang rendah.Kata kunci: Pengaruh CSR, Ukuran Perusahaan, Pertumbuhan Penjualan, Intensitas Aset, Agresivitas PajakABSTRACTThis study aims to determine the influence of Corporate Social Responsibility, firm size, sales growth, and asset intensity on tax aggressiveness in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The research uses a quantitative approach. The independent variables are Corporate Social Responsibility, Firm Size, Sales Growth, and Asset Intensity, while the dependent variable is Tax Aggressiveness. The population includes food and beverage companies within the manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research sample was selected using purposive sampling. Data collection was conducted using secondary data in the form of annual financial reports of companies in the consumer non cyclical sector listed on the IDX for the period 2019–2023, which were accessed from www.idx.co.id and sustainability reports obtained from the official websites of the respective companies. The data analysis method used is a quantitative approach with panel data regression analysis, assisted by Eviews 12 software. Based on the results of panel data regression testing using the random effect model, it was found that firm size and sales growth have a significant negative effect on tax aggressiveness, while Corporate Social Responsibility and asset intensity have no significant effect. This indicates that companies with a larger scale and higher sales growth tend to be more compliant with their tax obligations compared to smaller-scale or lower-growth companies.Keywords: Corporate Social Responsibility, Firm Size, Sales Growth, Asset Intensity, Tax Aggressiveness