Pengaruh Green Accounting, Profitabilitas Terhadap Agresivitas Pajak Perusahaan Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Tahun 2016-2020

Karisma, Leli and ., Mulia Alim, S.E., M.Si (2022) Pengaruh Green Accounting, Profitabilitas Terhadap Agresivitas Pajak Perusahaan Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Tahun 2016-2020. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

LELI MAWARSIH KARISMA. “Pengaruh Green Accounting, Profitabilitas Terhadap Agresivitas Pajak Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020”. Di bawah bimbingan MULIA ALIM.
Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh Green Accounting dan Profitabilitas terhadap Agresivitas Pajak perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Dengan jumlah sampel 25 (dua puluh lima) perusahaan yang diperoleh secara purposive sampling. Metode yang digunakan adalah metode kuantitatif. Pengujian data menggunakan analisis regresi linier berganda dengan bantuan software IBM SPSS Statistic 25. Hasil penelitian menunjukkan bahwa secara parsial Biaya Lingkungan dan Proper tidak berpengaruh terhadap Agresivitas Pajak. Profitabilitas berpengaruh negatif dan signifikan terhadap Agresivitas Pajak. Sedangkan secara simultan Biaya Lingkungan, Proper, Profitabilitas berpengaruh terhadap Agresivitas Pajak. Nilai Adjusted R Square sebesar 0,092 atau sebesar 9,2 %. Hal ini membuktikan bahwa variabel dependen pada penelitian ini hanya mampu dijelaskan oleh variabel bebas sebesar 9,2% sedangkan sisanya 90,8% dijelaskan oleh variabel lain yang tidak diteliti pada penelitian ini.
Kata Kunci: Green accounting, Biaya Lingkungan, Proper, Profitabilitas, Agresivitas Pajak

LELI MAWARSIH KARISMA. "The Influence of Green Accounting, Profitability on Tax Aggressiveness of Basic and Chemical Industry Sector Companies Listed on the Indonesia Stock Exchange 2016-2020". Under the guidance of MULIA ALIM.
This study aims to determine whether there is an influence of Green Accounting and Profitability on the company's tax aggressiveness. The population in this study are basic and chemical industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. With a sample of 25 (twenty five) companies obtained by purposive sampling. The method used is a quantitative method. Testing the data using multiple linear regression analysis with the help of IBM SPSS Statistic 25 software. The results showed that partially Environmental and Proper Costs had no effect on Tax Aggressiveness. Profitability has a negative and significant effect on Tax Aggressiveness. Meanwhile, simultaneously, Environmental Costs, Proper, Profitability have an effect on Tax Aggressiveness. Adjusted R Square value is 0.092 or 9.2%. This proves that the dependent variable in this study can only be explained by the independent variable of 9.2% while the remaining 90.8% is explained by other variables not examined in this study.
Keywords: Green accounting, Environmental Costs, Proper, Profitability, Tax Aggressiveness

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	22 Feb 2025 03:57
Last Modified:	22 Feb 2025 03:57
URI:	http://repository.itb-ad.ac.id/id/eprint/358

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