PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (study empris pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2021)

FITRIANI, DEPITA (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (study empris pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR), Profitability, and Capital Intensity on Tax Avoidance. The object of this study is the Consumer Goods Sector Manufacturing Company listed on the Indonesia Stock Exchange (IDX) in the period 2017-2021. Determination of the sample using purposive sampling method. This study uses a sample of 27 companies each year. The analysis used is multiple regression analysis using a data analysis tool, namely SPSS version 26. The results of this study indicate that Corporate Social Responsibility (CSR) has no significant effect on tax avoidance, Profitability proxied using Return On Equity (ROE) has a significant effect on Tax Avoidance and Capital Intensity has no significant effect on Tax Avoidance. Keywords: Corporate Social Responsibility (CSR), Profitability, Capital Intensity, Tax Avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR), Profitabilitas, dan Capital Intensity terhadap Penghindaran Pajak. Objek pada penelitian ini adalah Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2017- 2021. Penentuan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 27 perusahaan setiap tahunnya. Analisis yang digunakan adalah analisis regresi berganda dengan menggunakan alat analisis data yaitu SPSS versi 26. Hasil dari penelitian ini menunjukkan bahwa Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap penghindaran pajak, Profitabilitas yang diproksikan menggunakan Return On Equity (ROE) berpengaruh signifikan terhadap Pengindaran Pajak dan Capital Intensity tidak berpengaruh signifikan terhadap Pengindaran Pajak. Kata kunci: Corporate Social Responsibility (CSR), Profitabilitas, Capital Intensity, Penghindaran Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 228
Call Number: SE/32/22/138
NIM/NIDN Creators: 43218110339
Uncontrolled Keywords: Corporate Social Responsibility (CSR), Profitabilitas, Capital Intensity, Penghindaran Pajak.
Subjects: 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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 21 Nov 2022 03:34
Last Modified: 21 Nov 2022 03:34
URI: http://repository.mercubuana.ac.id/id/eprint/71788

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