PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) , RETURN ON ASET (ROA), LEVERAGE DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK ( STUDI EMPIRIS PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 )

SAFITRI, ASTRID OCTAVIANI (2018) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) , RETURN ON ASET (ROA), LEVERAGE DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK ( STUDI EMPIRIS PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 ). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the impact of Corporate Social Responsibility (CSR), Return On Assets (ROA), Leverage and Sales Growth to Tax Avoidance in manufacture company in Indonesia.The type of research used is quantitative research. The object of this research is Manufacturing company listed in Indonesia Stock Exchange year 2013-2016. Samples were using purposive sampling method resulting in 25 companies that qualify as a sample. Data testing used in this study is multiple regression analysis with SPSS 20. The results of this research indicate the variables Corporate Social Responsibility (CSR),Return On Assets (ROA) and Leverage variables affect tax avoidance. This means that the higher Corporate Social Responsibility (CSR), Return On Assets (ROA) and Leverage will lead to increased tax avoidance. Sales Growth have no effect on tax avoidance. This means that the higher Sales Growth has no effect on tax avoidance. Key words: Tax Avoidance, CSR, ROA, Leverage, Sales Growth Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Social Responsibility (CSR), Return On Aset (ROA), Leverage dan Sales Growth terhadap Penghindaran Pajak. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Objek penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2016. Sampel diambil dengan menggunakan metode purposive sampling sehingga diperoleh 25 perusahaan yang memenuhi syarat sebagai sampel. Metode pengujian data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan pengujian menggunakan aplikasi SPSS 20. Hasil penelitian ini menunjukkan bahwa Variabel Corporate Social Responsibility (CSR), Return On Aset (ROA) dan Leverage berpengaruh terhadap penghindaran pajak. Hal ini berarti bahwa semakin tinggi Corporate Social Responsibility (CSR), Return On Aset (ROA) dan Leverage akan menyebabkan meningkatnya penghindaran pajak. Variable Sales Growth tidak berpengaruh terhadap penghindaran pajak. Hal ini berarti semakin tinggi Sales Growth tidak berpengaruh terhadap penghindaran pajak. Kata Kunci : Penghindaran Pajak, CSR, ROA, Leverage, Sales Growth

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 519
NIM/NIDN Creators: 43213120056
Uncontrolled Keywords: Penghindaran Pajak, CSR, ROA, Leverage, Sales Growth
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
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: Fakultas Desain dan Seni Kreatif > Teknik Desain dan Interior (D3)
Depositing User: Virda Syifa
Date Deposited: 20 Dec 2018 02:56
Last Modified: 30 Nov 2021 04:22
URI: http://repository.mercubuana.ac.id/id/eprint/46223

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