Please use this identifier to cite or link to this item: http://repository.uisu.ac.id/handle/123456789/214
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dc.contributor.authorASRIANTI, RATIH-
dc.date.accessioned2020-06-16T07:56:07Z-
dc.date.available2020-06-16T07:56:07Z-
dc.date.issued2019-10-23-
dc.identifier.urihttp://repository.uisu.ac.id/handle/123456789/214-
dc.description.abstractABSTRAK Penelitian ini bertujuan untuk melihat seberapa besar Pengaruh Pengungkapan Islamic Corpotare Social Resonsibility Terhadap Agresivitas Pajak Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index. Jumlah sampel dalam penelitian ini sebanyak 18 sampel perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dimana teknik penentuan sampel dalam pertimbangan tertentu. Teknik analisis data yang digunakan yaitu dengan metode studi dokumentasi. Data sekunder dengan cara mengumpulkan laporan keuangan tahunan, pengukurannya menggunakan Interval dan Rasio dan diolah secara statistic dengan menggunakan program Statistical for Product and Service Solution (SPSS) versi 20. Pengujian yang dilakukan dalam penelitian ini yaitu Statistik Deskriptif, Uji Asumsi Klasik, Uji Regresi Linier Sederhana, Dan Uji T. Pengaruh signifikan dibuktikan dari nilai thitung<ttabel yakni (- 0,294< 2,023) dengan tingkat signifikan diatas 0,05 yaitu 0,770 berarti Islamic Corporate Social Responsibility tidak berpengaruh terhadap Agresivitas Pajak . Hal ini menunjukkan bahwa Islamic Corporate Social Responsibility (X) berpengaruh negatif dan tidak signifikan terhadap Agresivitas Pajak pada Perusahaan Yang terdaftar Di Jakarta Islamic Index. Kata kunci : Islamic Corporate Social Responsibility, Agresivitas Pajak ABSTRACT This study aims to see hw much influence Disclosure Islamic Corporate Social Responsibility Towards Tax Aggressiveness In Companies Listed On The Jakarta Islamic Index. The number of samples in this study were 18 companies. The sampling technique uses purposive sampling where the sampling technique is in certain considerations. Data analysis techniques used are documentation study methods. Secondary data by collecting annual financial reports, the measurements used a Interva and Rasio and were processed statistically using Statistically for Product and Service Solution (SPSS) program version 20. The tests used in this study were Descriptive Statistics, classic assumption test, simple linear regression test, and T Test. Significant influence is evidenced from the value of tcount<ttable that is (-0,294 < 2,023) with a significance level above 0,05 which is 0,770 that is mean Islamic Corporate Social Responsibility no effect on Tax Aggressiveness. This shows that Islamic Corporate Social Responsibility (X) negarive effect and insignificant to Tax Aggressiveness at registered companies in the Jakarta Islamic Index. Keywords : Islamic Corporate Social Responsibility, Tax Aggressivenessen_US
dc.language.isootheren_US
dc.publisherFakultas Ekonomi, Universitas Islam Sumatera Utaraen_US
dc.relation.ispartofseries7115030228;7115030228-
dc.subjectIslamic Corporate Social Responsibility, Agresivitas Pajaken_US
dc.subjectIslamic Corporate Social Responsibility, Tax Aggressivenessen_US
dc.titlePENGARUH PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEXen_US
dc.typeThesisen_US
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