PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2016)

RAHMAH, WIDYA EKA (2018) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2016). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01.HALAMAN JUDUL.pdf
Download (104kB) | Preview
[img]
Preview
 Text (ABSTRAK)
05.ABSTRAK.pdf
Download (102kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
02.LEMBAR PERNYATAAN.pdf
Download (174kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
03.LEMBAR PENGESAHAN.pdf
Download (133kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
04.KATA PENGANTAR.pdf
Download (175kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
06.DAFTAR ISI.pdf
Download (152kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
07.DAFTAR TABEL.pdf
Download (99kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
08.DAFTAR GAMBAR.pdf
Download (98kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
09.DAFTAR LAMPIRAN.pdf
Download (98kB) | Preview
[img] Text (BAB I)
10.BAB I.pdf
Restricted to Registered users only
Download (204kB)
[img] Text (BAB II)
11.BAB II.pdf
Restricted to Registered users only
Download (245kB)
[img] Text (BAB III)
12.BAB III.pdf
Restricted to Registered users only
Download (364kB)
[img] Text (BAB IV)
13.BAB IV.pdf
Restricted to Registered users only
Download (225kB)
[img] Text (BAB V)
14.BAB V.pdf
Restricted to Registered users only
Download (103kB)
[img] Text (DAFTAR PUSTAKA)
15.DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (111kB)
[img] Text (LAMPIRAN)
16.LAMPIRAN.pdf
Restricted to Registered users only
Download (137kB)

Abstract

This study aims to obtain empirical evidence on the influence of Corporate Social Responsibility, Firm Size, Family Ownership and Corporate Governance (Quality Audit) to Tax Avoidance. The sample used is a company listed on the Indonesia Stock Exchange (IDX) period 2011 to 2016. Tax Avoidance is measured by using ETR (Effective Tax Rate). Corporate Social Responsibility disclosure indicators are measured using the Global Reporting Initiative (GRI) index. Firm size is measured by the ratio of the total assets of the company. Family ownership is measured by looking at the names of boards of commissioners and boards that tend to be the same in a few years. And audit quality is measured by dummy variable. The data in this research is processed using SPSS software with multiple linear regression analysis method. The results of this study indicate that Corporate Social Responsibility, Family Ownership and Audit Quality have no effect on Tax Avoidance. Meanwhile, company size has negative effect on Tax Avoidance. Keywords: Corporate Social Responsibility, Firm Size, Family Ownership, Corporate Governance, Audit Quality, Tax Avoidance Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Kepemilikan Keluarga dan Corporate Governance (Kualitas Audit) terhadap Tax Avoidance. Sampel yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 s/d 2016. Tax Avoidance diukur dengan menggunakan ETR (Effective Tax Rate). Indikator pengungkapan Corporate Social Responsibility diukur menggunakan indeks Global Reporting Initiative (GRI). Ukuran Perusahaan diukur dengan rasio dari total aset perusahaan. Kepemilikan keluarga diukur dengan melihat nama dewan komisaris dan dewan direksi yang cenderung sama dalam beberapa tahun. Dan kualitas audit diukur dengan variabel dummy. Data dalam penelitian ini diolah menggunakan software SPSS dengan metode analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Corporate Social Responsibility, Kepemilikan Keluarga dan Kualitas Audit tidak berpengaruh terhadap Tax Avoidance. Sedangkan, Ukuran Perusahaan berpengaruh negatif terhadap Tax Avoidance. Kata kunci : Corporate Social Responsibility, Ukuran Perusahaan, Kepemilikan Keluarga, Corporate Governance, Kualitas Audit, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 141
NIM/NIDN Creators: 43214010093
Uncontrolled Keywords: Corporate Social Responsibility, Ukuran Perusahaan, Kepemilikan Keluarga, Corporate Governance, Kualitas Audit, Tax Avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Dec 2021 08:02
Last Modified: 26 Jan 2022 06:58
URI: http://repository.mercubuana.ac.id/id/eprint/51323

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.