Pengaruh Kecerdasan Buatan dan Corporate Social Responsibility (CSR) terhadap Penegakan Pajak
The Impact of Artificial Intelligence and Corporate Social Responsibility (CSR) on Tax Enforcement
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kecerdasan buatan dan Corporate Social Responsibility (CSR) terhadap efektivitas penegakan pajak, baik secara parsial maupun simultan. Menggunakan pendekatan kuantitatif asosiatif dengan data primer yang dikumpulkan melalui instrumen kuesioner, analisis data dilakukan dengan metode regresi linier berganda. Hasil pengujian instrumen dan uji asumsi klasik menunjukkan bahwa seluruh data valid dan reliabel, serta telah memenuhi syarat normalitas, tidak terjadi multikolinearitas, terbebas dari heteroskedastisitas, dan tidak terdapat autokorelasi. Pengujian hipotesis membuktikan bahwa kecerdasan buatan dan CSR secara parsial masing-masing memiliki pengaruh positif dan signifikan terhadap penegakan pajak. Lebih lanjut, secara simultan, kecerdasan buatan dan CSR juga terbukti secara bersama-sama berpengaruh signifikan terhadap penegakan pajak, di mana kemampuan model dalam menjelaskan variasi variabel penegakan pajak mencapai 64,6%.
ABSTRACT
This study aims to analyze the influence of artificial intelligence and Corporate Social Responsibility (CSR) on the effectiveness of tax enforcement, both partially and simultaneously. Using an associative quantitative approach with primary data collected through a questionnaire instrument, data analysis was carried out using the multiple linear regression method. The results of instrument testing and classical assumption tests indicate that all data are valid and reliable, and have met the requirements of normality, no multicollinearity, free from heteroscedasticity, and no autocorrelation. Hypothesis testing proves that artificial intelligence and CSR partially each have a positive and significant influence on tax enforcement. Furthermore, simultaneously, artificial intelligence and CSR are also proven to have a significant influence on tax enforcement, where the model's ability to explain variations in tax enforcement variables reaches 64.6%.
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