REVA, MUHAMAD (2025) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEBT TO EQUITY RATIO TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of Corporate Social Responsibility Disclosure and Debt to Equity Ratio to Tax Avoidance with Firm Size as moderating variable. The population in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2020 -2023.with a total of 61companies. The research sample was selected using purposive sampling method and 24 companies were obtained. The data analysis method used in this study is multiple linear regression analysis, with data processing tools, namely the SPSS version 25 application. The results indicate that Corporate Social Responsibility has a positive effect on tax avoidance, while the Debt to Equity Ratio does not have a significant effect on tax avoidance. Firm size is unable to moderate the effect of Corporate Social Responsibility and the effect of Debt to Equity Ratio on tax avoidance. Keywords: Corporate Social Responsibility Disclosure, Debt to Equity Ratio, Firm Size, Tax Avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh dari pengungkapan Corporate Social Responsibility dan Debt to Equity Ratio terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 dengan total 61 perusahaan. Pemilihan sampel penelitian dilakukan dengan metode purposive sampling dan diperoleh 24 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan metode analisis regresi moderat (MRA) dengan alat pengolahan data, yaitu aplikasi SPSS versi 25. Hasil penelitian ini menunjukann bahwa Corporate Social Responisibility berpengaruh positif terhadap penghindaran pajak, sedangkan Debt to Equity Ratio tidak berpengaruh terhadap penghindaran pajak. Ukuran perusahaan tidak mampu memoderasi pengaruh Corporate Social Responsibility dan pengaruh Debt to Equity ratio terhadap penghindaran pajak. Kata Kunci : Pengungkapan Corporate Social Responsibility, Debt to Equity Ratio, Firm Size, Tax Avoidance.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43221010152 |
| Uncontrolled Keywords: | Pengungkapan Corporate Social Responsibility, Debt to Equity Ratio, Firm Size, Tax Avoidance. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 11 Feb 2026 08:29 |
| Last Modified: | 11 Feb 2026 08:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/100901 |
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