PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTANIAN YANG TERDAFTAR TAHUN 2017 SAMPAI DENGAN 2021 DI BURSA EFEK INDONESIA

Abstrak

These studies aim to examine and analyze effect of corporated social responsibilities on tax evasion in agricultural sector company list from 2017 to 2021 on Indonesian Stock Exchange. The data collections method uses in these researched is secondaries data collections where data is quantitatives in forms of financial report access through IDX's official’s website, namely www.idx.co.id. The sampling methods in these studies use SPSS 26 measuring instrument with following criteria: (1) The total population of agricultural company listed on IDX (2) The numbers of companies that meet requirements as a sample is in accordance with GRI measurement standards. These studies use a population of 35 agricultural company listed on IDX in 2017-2021. These studies were tested using data analysis methods including descriptive analysis test, classic assumption test, hypothesis test, coefficient of determination test, and multiple linear regression analysis. The results of these studies showed that significance for effect of corporated social responsibilities on tax evasion was 0.021 < 0.05 and value of t (count) 2,362 > t (table) 1.992 so it can be concluding that Ho1 is rejected and Ha1 is accepted, meaning that it has a negative effect on significance corporated social responsibilities towards tax avoidance. It is known that significance of effect of leveraged on tax evasion is 0,597 > 0.05 and value of t (count) 0,531 < t (table) is 1.992 so that it can be conclude that Ho2 is accepted and Ha2 is rejected, which means that there is no influence of leveraged on tax evasion. It is known that significance value for influence of corporated social responsibilities and leveraged on tax evasion is 0.050 < 0.05 and F value (count) 3.146 > F value (table) 3.119 so it can be concluding that there is an influence of corporated social responsibilities, leveraged has an effect on tax evasion.

Keywords: Tax Avoidance, Corporated Social Responsibilities, Leveraged