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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility (CSR), dewan direksi, dan kepemilikan institusional terhadap agresivitas pajak pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Sebanyak 22 perusahaan dipilih sebagai sampel penelitian dengan menggunakan metode purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Urgensi penelitian ini terletak pada meningkatnya perhatian publik terhadap praktik tanggung jawab sosial dan transparansi pajak perusahaan di tengah tuntutan tata kelola yang berkelanjutan. Sektor food and beverage menjadi sorotan karena kontribusinya yang besar terhadap ekonomi nasional namun rentan terhadap isu kepatuhan pajak. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif terhadap agresivitas pajak, sedangkan dewan direksi dan kepemilikan institusional tidak berpengaruh signifikan. Temuan ini memberikan implikasi bagi pembuat kebijakan dan manajemen perusahaan untuk memperkuat akuntabilitas, transparansi, dan tata kelola dalam praktik perpajakan, serta mendorong penelitian selanjutnya untuk menambahkan variabel tata kelola lainnya atau memperluas sampel pada sektor industri yang berbeda.

Keywords

Agresivitas Pajak Corporate Social Responsibility (CSR) Dewan Direksi Kepemilikan Institusional

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How to Cite
Rahmatika, S., Rahayu, D. P., & Mila Indriastuti. (2025). Pengaruh Corporate Social Responsibility (CSR), Dewan Direksi, dan Kepemilikan Institusional terhadap Agresivitas Pajak. Paradoks : Jurnal Ilmu Ekonomi, 8(4), 919–931. https://doi.org/10.57178/paradoks.v8i4.1922
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