Implementasi Corporate Social Responsibility (CSR), Corporate Governance (CG), dan Capital Intensity Untuk Penekanan Agresivitas Pajak

Istiqomah, Allya Amaryllis and , Zulfikar, SE , M .Si (2026) Implementasi Corporate Social Responsibility (CSR), Corporate Governance (CG), dan Capital Intensity Untuk Penekanan Agresivitas Pajak. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR), Corporate Governance (proxied by independent board of commissioners, audit committee, and institutional ownership), and Capital Intensity on suppressing tax aggressiveness. Based on Agency Theory, governance mechanisms and social responsibility disclosures are expected to control management's opportunistic behavior in aggressively minimizing tax expenses. This quantitative study focuses on energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method. Data analysis is conducted using multiple linear regression. The results of this study theoretically indicate that deep CSR implementation and strict supervision from the independent board of commissioners, audit committee, and institutional ownership are significantly able to suppress tax aggressiveness. Conversely, a high level of capital intensity tends to widen depreciation expense gaps that potentially trigger tax aggressiveness. This research is expected to serve as an evaluation tool for corporate fiscal transparency policies and corporate taxpayer compliance.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Tax Aggressiveness, Corporate Social Responsibility (CSR), Corporate Governance, Capital Intensity, Energy Sector.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: ALLYA AMARYLLIS ISTIQOMAH
Date Deposited: 19 May 2026 04:13
Last Modified: 19 May 2026 04:13
URI: http://eprints.ums.ac.id/id/eprint/145654

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