PENGARUH LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia di BEI Tahun 2016-2019)

AMARANGGANA, RABBANI (2021) PENGARUH LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia di BEI Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage, Corporate Social Responsibility, dan Profitabilitas Terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai dengan tahun 2019. Penelitian ini dilakukan menggunakan sampel sebanyak 26 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode pengumpulan data melalui studi kepustakaan dengan jenis data yang digunakan adalah data sekunder. Metode analisis data menggunakan metode analisis regresi berganda yang diolah melalui software SPSS. Hasil penelitian ini menunjukan bahwa secara parsial variabel leverage dan corporate social responsibility tidak berpengaruh terhadap tax avoidance, sedangkan profitabilitas berpengaruh terhadap tax avoidance. Kata Kunci: leverage, corporate social responsibility, profitabilitas, tax avoidance. This study aims to analyze the effect of Leverage, Corporate Social Responsibility, dan Profitability on Tax Avoidance. The object of this research is basic material and chemical manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. This research was conducted using a sample of 26 selected companies listed on the Indonesia Stock Exchange. The sampling technique in this study purposive sampling method. Data collection method through a library study with the data type used is secondary data. The data analysis method uses a regression analysis method of the multiple linear regression processed through SPSS software. The results of this study show that partially, leverage and corporate social responsibility profitability variables has not effect on tax avoidance, while profitability has positive effect and significant on tax avoidance. Keywords: leverage, corporate social responsibility, profitability, tax avoidance.

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