DESTIANA, ELSA (2019) PENGARUH TAX AVOIDANCE DAN DIVIDEND IMPUTATION TERHADAP SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Multinasional di Indonesia yang Terdaftar Pada London Stock Exchange Periode Tahun 2008-2017). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
HALAMAN JUDUL.pdf Download (34kB) | Preview |
|
|
Text (ABSTRAK)
ABSTRAK.pdf Download (65kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
SURAT PERNYATAAN.pdf Download (112kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
LEMBAR PENGESAHAN.pdf Download (519kB) | Preview |
|
|
Text (KATA PENGANTAR)
KATA PENGANTAR.pdf Download (94kB) | Preview |
|
|
Text (DAFTAR ISI)
DAFTAR ISI.pdf Download (67kB) | Preview |
|
|
Text (DAFTAR TABEL)
DAFTAR TABEL.pdf Download (45kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB 1.pdf Restricted to Registered users only Download (142kB) |
|
|
Text (BAB II)
BAB 2.pdf Restricted to Registered users only Download (258kB) |
|
|
Text (BAB III)
BAB 3.pdf Restricted to Registered users only Download (209kB) |
|
|
Text (BAB IV)
BAB 4.pdf Restricted to Registered users only Download (115kB) |
|
|
Text (BAB V)
BAB 5.pdf Restricted to Registered users only Download (50kB) |
|
|
Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (151kB) |
|
|
Text (LAMPIRAN)
LAMPIRAN.pdf Restricted to Registered users only Download (67kB) |
Abstract
The most famous main objective of a company is to increase company profits but reduce taxes by moving profits to countries that do not cut taxes or what we call heaven tax country. This study uses 5 multinational companies in Indonesia which are listed on the London Stock Exchange with the period 2008- 2017. This research can be used as material that can be used as information or discourse given the still weak awareness of companies in Indonesia regarding accountability, especially environmental and social. So that the government can obtain benchmarks to determine the right policies for fund companies to regulate the implementation of Sustainability Reporting for companies in Indonesia. Data were analyzed using multiple linear regression analysis. Based on the results of data analysis, it was found that tax avoidance has a significant effect on prices on corporate social responsibility. Conversely, dividend imputation has no significant effect on corporate social responsibility. Keywords : tax avoidance, dividend imputation, corporate social responsibility, sustainability report Tujuan utama perusahaan yang paling terkenal adalah untuk meningkatkan profit perusahaan tetapi mengecilkan pajak dengan cara memindahkan profit ke negara yang tidak memotong pajakatau biasa kita sebut dengan heaven tax country. Penelitian ini menggunakan 5 perusahaan multinasional di Indonesia yang terdaftar di London Stock Exchange dengan periode 2008-2017. Penelitian ini dapat digunakan sebagai bahan yang dapat digunakan sebagai informasi ataupun wacana mengingat masih lemahnya kesadaran perusahaan di Indonesia terhadap pertanggungjawaban, khususnya lingkungan dan sosial. Sehingga pemerintah dapat memperoleh tolak ukur untuk menentukan kebijakan yang tepat bagi perusahaan dana dapat mengatur pelaksanaan Sustainability Reporting bagi perusahaan – perusahaan di Indonesia. Data dianalisis dengan menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis data, diperoleh bahwa tax avoidance berpengaruh signifikan terhadap harga terhadap corporate social responsibility. Sebaliknya, dividend imputation tidak berpengaruh signifikan terhadap corporate social responsibility. Kata kunci : penghindaran pajak, dividen imputasi, tanggung jawab sosial perusahaan, laporan berkelanjutan
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 498 |
| NIM/NIDN Creators: | 43215120282 |
| Additional Information: | penghindaran pajak, dividen imputasi, tanggung jawab sosial perusahaan, laporan berkelanjutan |
| 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 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 26 Jan 2022 22:41 |
| Last Modified: | 25 May 2022 02:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54694 |
Actions (login required)
 |
View Item |
