PENGARUH SALES GROWTH, CORPORATE SOCIAL RESPONSIBILITY, DAN INSTITUTIONAL OWNERSIP TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2016 - 2019)

IWANTY, KARINA INDAH (2022) PENGARUH SALES GROWTH, CORPORATE SOCIAL RESPONSIBILITY, DAN INSTITUTIONAL OWNERSIP TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2016 - 2019). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini menguji pengaruh pertumbuhan penjualan, tanggung jawab sosial perusahaan, dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2019. Penelitian ini mengandalkan data sekunder yang diperoleh dari laporan tahunan yang diperoleh dari situs resmi PT. Bursa Efek Indonesia yaitu www.idx.co.id dan www.sahamok.com. Total sampling yang digunakan adalah 41 perusahaan untuk penelitian ini. Perangkat lunak yang digunakan adalah E-Views 11.0. Temuan penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan, profitabilitas, dan kepemilikan institusional yang dimoderasi oleh profitabilitas berpengaruh terhadap penghindaran pajak. Sementara itu, pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak, dan profitabilitas terbukti tidak mampu mengimbangi pertumbuhan penjualan dan tanggung jawab sosial perusahaan dalam hal penghindaran pajak. Tata kelola yang baik diperlukan untuk memenuhi kewajiban tanggung jawab sosial perusahaan dalam suatu perusahaan dan telah terbukti membantu manajemen perusahaan untuk menekan praktik penghindaran pajak. Kata Kunci: Pertumbuhan Penjualan, Tanggung Jawab Sosial Perusahaan, Kepemilikan Institusional, Profitabilitas dan Penghindaran Pajak. This research examines the effect of sales growth, corporate social responsibility, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. This study relies on secondary data obtained from annual reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and www.sahamok.com. The total sampling used is 41 companies for this study. The software used is E-Views 11.0. The findings of this study indicate that corporate social responsibility, profitability, and institutional ownership which are moderated by profitability have an impact on tax avoidance. Meanwhile, sales growth had no effect on tax avoidance, and profitability proved unable to balance sales growth and corporate social responsibility in terms of tax avoidance. Good governance is needed to fulfill corporate social responsibility obligations in a company and has been proven to help company management to suppress tax avoidance practices. Keyword: Sales Growth, Corporate Social Responsibility, Institutional Ownership, Profitability and Tax Avoidance.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519110006
Uncontrolled Keywords: This research examines the effect of sales growth, corporate social responsibility, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. This study relies on secondary data obtained from annual reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and www.sahamok.com. The total sampling used is 41 companies for this study. The software used is E-Views 11.0. The findings of this study indicate that corporate social responsibility, profitability, and institutional ownership which are moderated by profitability have an impact on tax avoidance. Meanwhile, sales growth had no effect on tax avoidance, and profitability proved unable to balance sales growth and corporate social responsibility in terms of tax avoidance. Good governance is needed to fulfill corporate social responsibility obligations in a company and has been proven to help company management to suppress tax avoidance practices. Keyword: Sales Growth, Corporate Social Responsibility, Institutional Ownership, Profitability and Tax Avoidance. Pertumbuhan Penjualan, Tanggung Jawab Sosial Perusahaan, Kepemilikan Institusional, Profitabilitas dan Penghindaran Pajak.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MYTHA ALVIANA SARI
Date Deposited: 16 Jun 2022 06:57
Last Modified: 16 Jun 2022 06:57
URI: http://repository.mercubuana.ac.id/id/eprint/63507

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