Analisis Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Tindakan Pajak Agresif pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia

ABSTRAK
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN
CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINDAKAN
PAJAK AGRESIF PADA PERUSAHAAN SEKTOR
PERTAMBANGAN YANG TERDAFTAR
DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk menganalisis pengaruh dari good corporate
governance dan corporate social responsibility terhadap tindakan pajak agresif.
Objek penelitian ini adalah pada perusahaan sektor pertambangan yang terdaftar
di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah good
corporate governance (diproksikan ukuran dewan komisaris, ukuran dewan
direksi dan ukuran komite audit) dan corporate social responsibility sebagai
variabel independen sedangkan tindakan pajak agresif sebagai variabel dependen.
Penelitian ini merupakan penelitian asosiatif atau kausalitas dengan jumlah
anggota populasi 40 perusahaan dan sampel 13 perusahaan berdasarkan metode
purposive sampling. Alat analisis data menggunakan analisis regresi linear
berganda, uji F, dan uji t pada tingkat signifikansi 5%. Hasil penelitian
menunjukkan bahwa secara parsial ukuran dewan komisaris, mempunyai
pengaruh negative signifikan terhadap tindakan pajak agresif, tetapi ukuran dewan
direksi, ukuran komite audit, dan corporate social responsibility tidak
berpengaruh terhadap tindakan pajak agresif. Secara simultan ukuran dewan

komisaris, ukuran dewan direksi, ukuran komite audit dan corporate social
responsibility tidak berpengaruh terhadap tindakan pajak agresif.
Kata kunci: Ukuran dewan komisaris, Ukuran dewan direksi, Ukuran
komite audit, Corporate Social Responsibility, dan Tindakan
Pajak Agresif

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Universitas Sumatera Utara

ABSTRACT

THE ANALYSIS OF IMPACT OF GOOD CORPORATE GOVERNANCE AND
CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE TAX
AGGRESSIVENESS ON MINING COMPANIES LISTED IN
INDONESIAN STOCK EXCHANGE

The purpose of this study is to analyze the impact of good corporate
governance and corporate social responsibility on corporate tax aggressiveness.
The object of this study is all mining companies listed in Indonesia Stock

Exchange. The examined factors of this research are good corporate governance
(proxied by the size of board commissioners, the size of board directors, and the
size of auditing committee) and corporate social responsibility as independent
variables and corporate tax aggressiveness as dependent variable. This research
is an associative or causal with the members of population of 40 companies and
sample of 13 companies that were taken using purposive sampling method.
Sample analyzer that was used was multiple linear regression, F test, and t test at
level significance 5%. The result of this research showed that partially the size of
commissioners has negative significant effect on corporate tax aggressiveness and
the size of directors, the size of auditing committee, and corporate social
responsibility doesn’t have significant effect on corporate tax aggressiveness.
Simultaneously the size of board commissioners, size of board directors, size of
auditing committee and corporate social responsibility has no effect on corporate
tax aggressiveness.
Key words: Size of board commissioners, Size of board directors, Size of
auditing committee, Corporate social responsibility, and Corporate
tax aggressiveness

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Universitas Sumatera Utara