Mayasari, Maria Elfrida (2026) Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, dan Kepemilikan Manajerial Terhadap Agresivitas Pajak (Studi Pada Perusahaan LQ45 di BEI Periode 2021-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of Corporate Social Responsibility (CSR), firm size, and managerial ownership on tax aggressiveness in companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employs a quantitative approach, with tax aggressiveness proxied by the Effective Tax Rate (ETR). A purposive sampling technique yielded 25 companies from a population of 60, resulting in 100 observational data points over four years of observation. Data were analyzed using multiple linear regression through SPSS version 26. The results show that CSR, firm size, and managerial ownership each have no significant partial effect on tax aggressiveness (sig. = 0.157, 0.321, and 0.345, respectively). CSR disclosure appears to reflect genuine compliance rather than a tool for camouflaging tax avoidance practices. Larger firms tend to avoid the risk of tax sanctions and focus more on operational activities, while the small average managerial ownership (1.0%) leaves managers without sufficient power to intervene in majority shareholders' policies. Simultaneously, the three variables also have no significant effect on tax aggressiveness, with an Adjusted R Square of only 0.2%, indicating that 99.8% of the variation in tax aggressiveness is explained by factors outside this study.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Maria Elfrida | ||||||||
| Date Deposited: | 20 Jul 2026 06:10 | ||||||||
| Last Modified: | 20 Jul 2026 06:10 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/56486 |
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