PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK SERTA DAMPAKNYA PADA KINERJA KEUANGAN (Studi pada perusahaan pertambangan yang terdaftar di BEI tahun 2012-2017)

WIJAYA, HANDAYA (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK SERTA DAMPAKNYA PADA KINERJA KEUANGAN (Studi pada perusahaan pertambangan yang terdaftar di BEI tahun 2012-2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted to examine the effect of corporate social responsibility on tax avoidance and its impact on financial performance, the sample in this study was mining companies listed on the Indonesia Stock Exchange for the period 2012-2017. The sampling technique used in this study was purposive sampling, where in the purposive sampling the mining company samples were selected. The analysis technique used is multiple regression. The results of this reseach indicate that the corporate social responsibility does not have significant effect on tax avoidance, tax avoidance have a significant effect in the opposite direction on financial performance and corporate social responsibility does not have significant effect on financial performance. Keywords: Corporate Social Responsibility, Tax Avoidance, Financial Performance Penelitian ini dilakukan untuk menguji pengaruh corporate social responsibility terhadap penghindaran pajak serta dampaknya pada kinerja keuangan, sampel dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2012-2017. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling, dimana dalam purposive sampling sampel perusahan pertambangan tersebut diseleksi. Teknik analisa digunakan adalah analisis regresi berganda. Hasil penelitian menunjukan bahwa corporate social responsibility tidak memiliki pengaruh signifikan terhadap penghindaran pajak, penghindaran pajak berpengaruh signifikan dengan arah yang berlawanan terhadap kinerja keuangan dan corporate social responsibility tidak memiliki pengaruh signifikan terhadap kinerja keuangan. Kata Kunci: Corporate Social Responsibility, Penghindaran Pajak, Kinerja Keuangan

Item Type: Thesis (S2)
NIM/NIDN Creators: 55516110018
Uncontrolled Keywords: Corporate Social Responsibility, Penghindaran Pajak, Kinerja Keuangan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Nov 2021 06:49
Last Modified: 26 Nov 2021 06:49
URI: http://repository.mercubuana.ac.id/id/eprint/50945

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