DWI JAYANTI, LINA (2020) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY , INTENSITAS MODAL , DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Barang Konsumer Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of the research is to determine the effect of corporate social responsibility, capital intensity and liquidity against tax avoidance. The objek of this research is consumer good industry companies listed of the Indonesia Stock Exchange in 2015-2018. This research was conductes using a sample of 27 selected companies listed on the Indonesia Stock Exchange. Determination of the sample using a purposive sampling method with criteria determined by researchs using a casual relationship design. Therefore the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study show that partially, corporate social responsibility and capital intensity variabels has not effect on tax avoidance, while liquidity influence tax avoidance. The simultaneous test result in this study indicate that jointly variable utilization of corporate social responsibility, capital intensity, and liquidity influence the tax avoidance. Keywords : Tax avoidance, corporate social responsibility, capital intensity, liquidity Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, intensitas modal, dan likuiditas terhadap penghindaran pajak. Objek penelitian ini adalah perusahaan manufaktur sektor barang konsumer yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Penelitian ini dilakukan menggunakan sampel sebanyak 27 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling dan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistik dan bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel corporate social responsibility, intensitas modal tidak berpengaruh terhadap penghindaran pajak, sedangkan likuiditas berpengaruh terhadap penghindaran pajak. Hasil uji simultan pada penelitian ini menentukan bahwa secara bersama-sama variabel corporate social responsibility, intensitas modal, dan likuiditas berpengaruh signifikan terhadap penghindaran pajak. Kata Kunci : penghindaran pajak, corporate social responsibility, intensitas modal, dan likuiditas
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 035 |
| NIM/NIDN Creators: | 43216010142 |
| Additional Information: | penghindaran pajak, corporate social responsibility, intensitas modal, dan likuiditas |
| 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 > 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 31 Jan 2022 02:39 |
| Last Modified: | 03 Feb 2022 03:43 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54998 |
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