PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL
RESPONSIBILITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK
(Studi Empiris Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa
Efek Indonesia Periode 2019-2023)
ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti atau fakta empiris yang dapat
menghasilkan model terkait Pengaruh Corporate Governance, Corporate Sosial
Responsibility, dan Leverage terhadap Agresivitas Pajak. Metode yang digunakan
dalam penelitian ini adalah metode deskriptif dan verifikatif. Objek yang digunakan
dalam penelitian ini adalah Perusahaan sub sektor makanan dan minuman. Teknik
Pengambilan menggunakan purposive sampling. Sampel yang digunakan sebanyak
28 perusahaan atau 140 data laporan keuangan selama 5 periode tahun 2019-2023.
Teknik pengumpulan data menggunakan teknik observasi tidak berpartisipasi
sedangkan teknik analisis data menggunakan analisis logistik dan menggunakan
software SPSS Statistics 25. Hasil penelitian menunjukan bahwa hasil Uji Wald
menunjukan bahwa Pengaruh Corporate Governance, Corporate Sosial
Responsibility, dan Leverage berpengaruh positif dan signifikan terhadap
Agresivitas Pajak
Kata Kunci: Corporate Governance, Corporate Sosial Responsibility, Leverage

THE INFLUENCE OF CORPORATE GOVERNANCE, CORPORATE
SOCIAL RESPONSIBILITY, AND LEVERAGE ON TAX AGGRESSIVENESS
(AN EMPERICAL STUDY ON THE FOOD AND BEVERAGE SUB-SECTOR
LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2023
PERIOD).
ABSTRACT
This study aims to provide empirical evidence or facts that can generate a model
related to the influence of Corporate Governance, Corporate Social Responsibility,
and Leverage on Tax Aggressiveness. The method used in this research is
descriptive and verification methods. The object of this research is companies in
the food and beverage sub-sector. The sampling technique used is purposive
sampling. The sample consists of 28 companies or 140 financial report data over
five periods from 2019 to 2023. The data collection technique used is non-
participant observation, while the data analysis technique used is logistic analysis
with SPSS Statistics 25 software. The research results show that the Wald Test
results indicate that Corporate Governance, Corporate Social Responsibility, and
Leverage have a positive and significant effect on Tax Aggressiveness.
Keywords: Corporate Governance, Corporate Social Responsibility, Leverage.