PENGARUH RETURN ON ASSETS, CORPORATE SOCIAL RESPONSIBILITY, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE ( STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 )

ISNAEN, FAUZI (2018) PENGARUH RETURN ON ASSETS, CORPORATE SOCIAL RESPONSIBILITY, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE ( STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 ). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Return On Assets (ROA), CSR and Capital Intensity to tax avoidance. ROA is proxied using Return On Assets (ROA) and CSR is proxied using CSR Ratio (Index GRI), while Capital Intensity in this research uses Fixed Asset Intensity Ratio . Tax avoidance is a tax-saving effort that is still in the corridor of legislation (lawfull fashion). ROA, CSR and Capital Intensity are used as independent variables that are expected to influence tax avoidance as a dependent variable proxied through Cash Effective Tax Rate (CETR). This research was conducted at manufacturing company in Indonesia Stock Exchange (BEI) year 2014-2016. Data obtained by accessing the Indonesia Stock Exchange page. Determination of the sample in this study using nonprofitability sampling method with purposive sampling technique to obtain the number of samples of 43 companies and the number of observations (observation) of 129 samples and hypothesis testing using multiple regression analysis using SPSS 24. The results of this study showed the average CETR of 56.6% with the coefficient of determination indicates the level of tax avoidance is high enough. Regression test results show ROA, CSR, and Capital Intensity have a significant effect on Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh Return On Asset (ROA), CSR dan Capital Intensity terhadap Tax Avoidance. ROA diproksikan menggunakan Return On Asset (ROA) dan CSR diproksikan menggunakan CSR Ratio (Indeks GRI), sedangkan Capital Intensity dalam penelitian ini menggunakan Fixed Asset Intensity Ratio. Penghindaran pajak adalah upaya penghematan pajak yang masih dalam koridor legislasi (lawfull fashion). ROA, CSR dan Capital Intensity digunakan sebagai variabel independen yang diharapkan mempengaruhi tax avoidance sebagai variabel dependen yang diproksikan melalui Cash Effective Tax Rate (CETR). Penelitian ini dilakukan pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) tahun 2014-2016. Data diperoleh dengan mengakses halaman Bursa Efek Indonesia. Penentuan sampel dalam penelitian ini menggunakan metode nonprofitability sampling dengan teknik purposive sampling untuk memperoleh jumlah sampel sebanyak 43 perusahaan dan jumlah observasi (observasi) sebanyak 129 sampel dan pengujian hipotesis menggunakan analisis regresi berganda menggunakan SPSS 24. Hasil penelitian ini menunjukkan rata-rata CETR sebesar 56,6% dengan koefisien determinasi menunjukkan tingkat penghindaran pajak yang cukup tinggi. Hasil uji regresi menunjukkan ROA, CSR, dan Capital Intensity memiliki pengaruh yang signifikan terhadap Tax Avoidance.

Item Type: Thesis (S2)
NIM: 55515120015
Uncontrolled Keywords: return on assets, corporate social responsibility, capital avoidance
Subjects: 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 > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 27 Nov 2018 08:04
Last Modified: 27 Nov 2018 08:04
URI: http://repository.mercubuana.ac.id/id/eprint/45706

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