PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ACCRUAL EARNING MANAGEMENT DAN REAL EARNING MANAGEMENT TERHADAP TINDAKAN TAX AVOIDANCE

GUSMALASARI, BUJAN DITA (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ACCRUAL EARNING MANAGEMENT DAN REAL EARNING MANAGEMENT TERHADAP TINDAKAN TAX AVOIDANCE. S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to analyze and obtain empirical evidence of the effect of Corporate Social Responsibility, Accrual Earning Management and Real Earning Management on Tax Avoidance. The population in this study is a consumer goods manufacturing sector listed on the Indonesian Stock Exchange in 2014-2018. The total sample in the study were 15 out of 50 companies that met the criteria. The sampling technique in this study was purposive sampling technique. The data in this study are secondary data taken from the official website of the Indonesia Stock Exchange and the website of each company. Hypothesis testing uses multiple regression analysis with Eviews 10. The results of this research are indicate that the corporate social responsibility has a non-significant positive influence and accrual earning management has a non-significant negative effect on tax avoidance. While real earning management has a significant negative effect on tax avoidance measures. Keywords : Tax Avoidance, Corporate Social Responsibility, Discretionary Accrual, Real Earning Management, CETR Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris pengaruh Corporate Social Responsibility, Accrual Earning Management dan Real Earning Management terhadap Tax Avoidance. Populasi pada penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2014-2018. Total sampel pada penelitian sebanyak 15 dari 50 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan.Pengujian hipotesis menggunakan analisis regresi berganda dengan Eviews 10. Hasil penelitian ini menunjukan bahwa pengungkapan corporate social responsibility memiliki pengaruh positif tidak signifikan dan accrual earning management memiliki pengaruh negatif tidak signifikan terhadap penghindaran pajak. Sedangkan real earning management memiliki pengaruh negatif signifikan terhadap tindakan penghindaran pajak. Kata kunci : Corporate Social Responsibility, Discretionary Accrual, Real Earning Management, Tax Avoidance, CETR

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/485
NIM: 43215120008
Uncontrolled Keywords: Corporate Social Responsibility, Discretionary Accrual, Real Earning Management, Tax Avoidance, CETR
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.3 Office Management/Manajemen Kantor, Manajemen Perkantoran
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.2 Plant Management/Manajemen Pabrik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 06 Jul 2020 06:45
Last Modified: 06 Jul 2020 06:45
URI: http://repository.mercubuana.ac.id/id/eprint/51310

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