PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2015 - 2018)

MAULANA, IMAM (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2015 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility yang diukur menggunakan indeks Global Reporting Initiative (GRI) G4, ukuran perusahaan diukur menggunakan rasio dari total asset perusahaan, dan leverage yang diproksikan dengan Debt to Equity Ratio (DER) terhadap tax avoidance yang diukur menggunakan Effective Tax Rate (ETR). Populasi dalam penelitian ini sebanyak 25 perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2018. Sampel yang digunakan menggunakan metode purposive sampling, dengan melakukan penelitian data yang sesuai dengan kriteria sebanyak 13 perusahaan. Metode analisis dalam penelitian ini menggunakan uji asumsi klasik dan regresi berganda.. Model analisis dalam penelitian ini adalah menggunakan software spss 21.Hasil dari penelitian ini menunjukan bahwa variabel corporate social responsibility berpengaruh negatif signifikan terhadap tax avoidance, variabel ukuran perusahaan berpengaruh positif signifikan terhadap tax avoidance dan variabel leverageberpengaruh positifsignifikan terhadap tax avoidance. Kata Kunci : Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Tax Avoidance dan Effective Tax Rate. This study aims to determine the effect of corporate social responsibility measured using the Global Reporting Initiative (GRI) index G4, company size measured using the ratio of the company's total assets, and leverage proxied by Debt to Equity Ratio (DER) on tax avoidance measured using Effective Tax Rate (ETR). The population in this study were 25 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2018. The sample used using the purposive sampling method, by conducting data research in accordance with the criteria of 13 companies. The analytical method in this study uses the classic assumption test and multiple regression. The Analysis model in this study uses SPSS 21. The results of this study indicate that the corporate social responsibility variable has ainsignificantnegative effect on tax avoidance, company size variables have a significant positive effect on tax avoidance and leverage variable has a significant positive effect on tax avoidance. Keywords : Corporate Social Responsibility, Company Size , Leverage, Tax Avoidance and Effective Tax Rate.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 409
NIM/NIDN Creators: 43215120179
Additional Information: Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Tax Avoidance dan Effective Tax Rate.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 640 Home Economic and Family Living Management/Kesejahteraan Rumah Tangga dan Manajemen Kehidupan Keluarga > 641 Food and Drink/Makanan dan Minuman
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 19 Jan 2022 03:02
Last Modified: 12 May 2022 01:45
URI: http://repository.mercubuana.ac.id/id/eprint/54539

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