SAPUTRI, ANNIS (2017) ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY , DEBT TO EQUITY RATIO DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE(Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini untuk mengetahui apakah pengaruh corporate social responsibility, debt to equity ratio, dan return on assets terhadap tax avoidance. Objek penelitian ini dilakukan pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Populasi dalam penenelitian ini berjumlah 66 perusahaan dalam periode penelitian tahun 2013-2015. Sampel diambil menggunakan metode puposive sampling. Sample yang memenuhi kriteria sebanyak 24 perusahaan. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa debt to equity ratio dan return on assets berpengaruh signifikan terhadap tax avoidance, sedangkan corporate social responsibility tidak berpengaruh signifikan terhadap tax avoidance pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia.This research aims to know the influence of corporate social responsibility, debt to equity ratio, and return on assets on tax avoidance. The object this research at the company’s manufacturing base and chemical industry sectors listed on the Indonesia Stock Exchange. The population this research were 66 companies in the period 2013 – 2015. Samples were taken using purposive sampling method. Sample meeting the crieteria as many as 24 companies. Methods of data analysis using multiple linear regression analysis. The result of this research shows that the debt to equity ratio and return on asssets have a significant effect on tax avoidance, while corporate social responsibility no significant effect on tax avoidance at the company’s manufacturing base and chemical industry sectors listed on the Indonesia Stock Exchange
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 17 050 |
| NIM/NIDN Creators: | 43212120382 |
| Uncontrolled Keywords: | Tax Avoidance, Corporate Social Responsibility, Debt to Equity Ratio, Return on Assets, Perusahaan manufaktur sektor industri dasar dan kimia, Bursa Efek Indonesia. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 22 Feb 2017 16:59 |
| Last Modified: | 20 Mar 2024 03:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/32897 |
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