PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

NURHALIZA, NURHALIZA (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The government's efforts to maximize tax revenue have encountered obstacles, including from the business world. This is due to differences in views where the State considers taxes as a source of financing, while companies view taxes as a burden that can reduce company profits. The company also takes tax planning steps to avoid taxes by taking advantage of loopholes in tax regulations to minimize the tax burden that must be borne by the company. This study aims to determine the effect of Corporate Social Responsibility Disclosure and Capital Intensity on Tax Avoidance with Institutional Ownership as Moderating Variables in Consumer Goods Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Determination of the sample using purposive sampling method. This study uses a sample of 36 companies each year with a total of 108 samples of observation data. The analysis used is multiple linear regression analysis and Moderate Regression Analysis (MRA) using the Statistical Program for Social Science (SPSS) analysis tool. The results of this study indicate that corporate social responsibility disclosure and capital intensity have a negative effect on tax avoidance. Meanwhile, institutional ownership cannot moderate the effect of corporate social responsibility disclosure and capital intensity on tax avoidance. Keywords : Corporate Social Responsibility Disclosure, Capital Intensity, Tax Avoidance, and Institutional Ownership. Upaya pemerintah untuk memaksimalkan penerimaan pajak menemui kendala, termasuk dari dunia usaha. Hal ini disebabkan oleh perbedaan pandangan dimana Negara menganggap pajak sebagai sumber pembiayaan, sedangkan perusahaan memandang pajak sebagai beban yang dapat mengurangi keuntungan perusahaan. Perusahaan juga mengambil langkah-langkah perencanaan pajak untuk menghindari pajak dengan memanfaatkan celah dalam peraturan perpajakan untuk meminimalkan beban pajak yang harus ditanggung perusahaan. Penelian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility Disclosure dan Capital Intensity terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderating pada perusahaan Manufaktur Sub Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penentuan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 36 perusahaan setiap tahunnya dengan total data observasi sebanyak 108 sampel. Analisis yang digunakan adalah analisis regresi linier berganda dan Moderate Regression Analysis (MRA) dengan menggunakan alat analisis Statistical Program for Social Science (SPSS). Hasil dari penelitian ini menunjukkan bahwa corporate social responsibility disclosure dan capital intensity berpengaruh negatif terhadap tax avoidance. Sementara kepemilikan institusional tidak dapat memoderasi pengaruh corporate social responsibility disclosure dan capital intensity terhadap tax avoidance. Kata Kunci: Corporate Social Responsibility Disclosure, Capital Intensity, Tax Avoidance, dan Kepemilikan Institusional.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 168
NIM/NIDN Creators: 43218110236
Uncontrolled Keywords: Corporate Social Responsibility Disclosure, Capital Intensity, Tax Avoidance, dan Kepemilikan Institusional
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 21 Oct 2022 02:14
Last Modified: 21 Oct 2022 02:14
URI: http://repository.mercubuana.ac.id/id/eprint/70688

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