PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE SOCIAL RESPONBILITY (CSR) TERHADAP PENGHINDARAN PAJAK (Studi Kasus Pada Perusahaan Food and Beverage Yang Terdapat di Burs Efek Indonesia Tahun 2013 - 2017)

RIZKY AULIA, ANNA (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE SOCIAL RESPONBILITY (CSR) TERHADAP PENGHINDARAN PAJAK (Studi Kasus Pada Perusahaan Food and Beverage Yang Terdapat di Burs Efek Indonesia Tahun 2013 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax Avoidance is a method or action taken by taxpayers to reduce, avoid and even negate tax debts. Variable Profitability (ROA), Leverage (DER) and Corporate Social Responsibility (CSR) are expected to have an impact on tax avoidance as the dependent variable and proxied through the Effective Tax Rate (ETR). This research was conducted at the food and beverage sub-sector manufacturing company on the Indonesia Stock Exchange (IDX) 2013-2017. Data is obtained by accessing the Indonesia Stock Exchange website. The sampling technique in this study used purposive sampling technique, with a total sample of 14 companies and 60 observations. Data in this study were analyzed with multiple linear analysis techniques. the results of this study indicate that profitability does not have a significant effect on tax avoidance, while leverage and corporate social responsibility influence tax avoidance Keywords: Tax Avoidances, Profitability, Leverage, and Corporate Social Responsibility (CSR). Penghindaran Pajak adalah metode atau tindakan yang diambil oleh wajib pajak untuk mengurangi, menghindari dan bahkan meniadakan hutang pajak. Variable Profitability (ROA), Leverage (DER) dan Corporate Social Responsibility (CSR) diharapkan berdampak pada penghindaran pajak sebagai variabel dependen dan diproksi melalui Tarif Pajak Efektif (ETR). Penelitian ini dilakukan di perusahaan manufaktur sub-sektor makanan dan minuman di Bursa Efek Indonesia (BEI) 2013-2017. Data diperoleh dengan mengakses situs web Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, dengan jumlah sampel 14 perusahaan dan 60 pengamatan. Data dalam penelitian ini dianalisis dengan teknik analisis linier berganda. hasil penelitian ini menunjukkan bahwa profitabilitas tidak memiliki pengaruh yang signifikan terhadap penghindaran pajak, sedangkan leverage dan tanggung jawab sosial perusahaan mempengaruhi penghindaran pajak. Kata Kunci: Penghindaran Pajak, Profitability, Leverage, dan Corporate Social Responsibility (CSR)

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