SARI, DIANA RACHMAT BINDA (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KEPEMILIKAN INSTITUSIONAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine and analyze the effect of Corporate Social Responsibility, Institutional Ownership and Earnings Management on Tax Avoidance. The object of this research is the Consumer Goods Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018 – 2020. The determination of the sample uses the purposive sampling method. The sample obtained in this study were 28 companies each year. The data analysis used is statistical analysis in the form of multiple linear regression with the help of the SPSS version 25 application program. The results of this study indicate that Corporate Social Responsibility has no effect on Tax Avoidance, Earnings Management has no effect on Tax Avoidance, and Institutional Ownership has a negative effect on Tax Avoidance. Keywords: Corporate Social Responsibility, Institutional Ownership, Earnings Management, and Tax Avoidance. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Corporate Social Responsibility, Kepemilikan Institusional dan Manajemen Laba terhadap Penghindaran Pajak. Objek Penelitian ini adalah Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020. Penentuan sampel menggunakan metode purposive sampling. Sampel yang diperoleh dalam penelitian ini sebanyak 28 perusahaan setiap tahunnya. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility tidak berpengaruh terhadap Penghindaran Pajak, Manajemen Laba tidak berpengaruh terhadap Penghindaran Pajak, dan Kepemilikan Institusional berpengaruh negatif terhadap Penghindaran Pajak. Kata kunci: Corporate Social Responsibility, Kepemilikan Institusional, Manajemen Laba, dan Penghindaran Pajak.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 22 169 |
| NIM/NIDN Creators: | 43218110171 |
| Uncontrolled Keywords: | Corporate Social Responsibility, Kepemilikan Institusional, Manajemen Laba, dan Penghindaran Pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 Technology/Teknologi > 680 Manufacture For Specific Uses/Industri Pembuatan produk untuk penggunaan tertentu > 687 Clothing and Accessories/Produksi Pakaian dan Produksi Asesoris Pakaian |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ELMO ALHAFIIDH PUTRATAMA |
| Date Deposited: | 21 Oct 2022 02:21 |
| Last Modified: | 21 Oct 2022 02:21 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70690 |
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