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)

DESTIANA, ELSA (2020) 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-Sarjana thesis, Universitas Mercu Buana Jakarta.

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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-Sarjana)
NIM: 43215120282
Uncontrolled Keywords: penghindaran pajak, dividen imputasi, tanggung jawab sosial perusahaan, laporan berkelanjutan
Subjects: 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Nov 2020 07:52
Last Modified: 04 Nov 2020 07:52
URI: http://repository.mercubuana.ac.id/id/eprint/57972

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