PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

MILALA, GABRIELLA FOSEPTIANI (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study is to determine the effect of Corporate Social Responsibility and Profitability on Tax Avoidance. The dependent variable used is tax avoidance which is measured by the Effective Tax Rate (ETR) ratio. The independent variables used are corporate social responsibility and profitability. The sample used in this study is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange 2015-2017 with a total of 20 sample companies. This type of research is quantitative. Data were collected using purposive sampling method. This study uses multiple linear regression analysis. The results of this study indicate that in the t test, corporate social responsibility has a positive effect on tax avoidance. As for profitability, it has a negative effect on tax avoidance. Keywords : Corporate Social Responsibility, Profitability, Tax Avoidance Penelitian ini untuk mengetahui pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Penghindaran Pajak. Variabel dependen yang digunakan adalah penghindaran pajak yang diukur dengan rasio Effective Tax Rate (ETR). Variabel independen yang digunakan adalah corporate social responsibility dan profitabilitas. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur sector food and beverage yang terdaftar pada Bursa Efek Indonesia 2015-2017 dengan jumlah 20 sampel perusahaan. Jenis penelitian ini adalah kuantitatif. Data dikumpulkan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa secara uji t, corporate social responsibility berpengaruh positif terhadap penghindaran pajak. Sedangkan untuk profitabilitas berpengaruh negatif terhadap penghindaran pajak. Kata kunci : Corporate Social Responsibility, Profitabilitas, Penghindaran Pajak

Item Type: Thesis (S1-Sarjana)
NIM: 43215110395
Uncontrolled Keywords: Corporate Social Responsibility, Profitabilitas, Penghindaran Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
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
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
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: 11 Jul 2020 03:07
Last Modified: 11 Jul 2020 03:07
URI: http://repository.mercubuana.ac.id/id/eprint/56339

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