PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, RETURN ON ASSETS TERHADAP PENGHINDARAN PAJAK (Studi empiris pada perusahaan manufaktur sub sector makanan dan minuman tahun 2014-2019 yang terdaftar di bursa efek Indonesia)

HUMAIRAH, HUMAIRAH (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, RETURN ON ASSETS TERHADAP PENGHINDARAN PAJAK (Studi empiris pada perusahaan manufaktur sub sector makanan dan minuman tahun 2014-2019 yang terdaftar di bursa efek Indonesia). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the effect of Corporate Social Responsibility, Leverage, Return On Assets on Tax Avoidance. The population in this is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sample used was 10 companies with a research year of 6 years. The sampling method uses purposive sampling. The data collection method uses the documentation method, with the research being secondary data. The method of data analysis uses descriptive statistical tests and classic assumption tests. The result of this research prove that Corporate SoCial Responsibility has a positive effect on Tax Avoidance. Leverage has a positive effect on Tax Avoidance. Return On Assets has a negative on Tax Avoidance. Keywords : Tax avoidance (CETR), Corporate social responsibility (CSR), Leverage (DER), Return on assets (ROA) Penelitian ini bertujuan untuk mengalisis pengaruh Corporate Sosial responsibility, Leverage, Return On Assets terhadap Penghindaran Pajak. Populasi dalam penelitian ini adalah perusahaan sub sector makanan dan mimuman yang terdaftar di Bursa Efek Indonesia. Sampel yang dipergunakan adalah sebanyak 10 perusahaan dengan tahun penelitian selama 6 tahun. Metode penarikan sampel menggunakan purposive sampling. Metode pengumpulan data menggunakan metode dokumentasi, dengan instrumen penelitian adalah data sekunder. Metode analisis data menggunakan uji statistik deskriptif dan uji asumsi klasik. Hasil dari penelitian ini membuktikan bahwa Corporate Sosial Responsibility berpengaruh positif terhadap Penghindaran pajak. Leverage berpengaruh positif terhadap Penghindaran Pajak. Return On Assets berpengaruh negative terhadap Penghindaran Pajak. Kata Kunci : Penghindaran pajak (CETR), Corporate Sosial Responsibility (CSR), Leverage (DER), Return On Assets (ROA).

Item Type: Thesis (S1-Sarjana)
NIM: 43213120234
Uncontrolled Keywords: Penghindaran pajak (CETR), Corporate Sosial Responsibility (CSR), Leverage (DER), Return On Assets (ROA).
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
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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: 18 Jan 2021 02:42
Last Modified: 18 Jan 2021 02:42
URI: http://repository.mercubuana.ac.id/id/eprint/59208

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