PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

DEWI, KUMALA (2023) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Corporate Social Responsibility, Profitability and Leverage on tax avoidance. The object of this study is the energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study uses secondary data types with sample selection using purposive sampling method. The samples used in this study were 18 companies. And the data analysis method used is multiple linear regression analysis. The results showed that Corporate Social Responsibility had a significant positive effect on tax avoidance, Profitability and leverage had no effect on tax avoidance. Keywords : Tax Avoidance, Corporate Social Responsibility, Profitability and Leverage Penelitian ini bertujuan untuk mengetahui pengaruh dari Corporate Social Responsibility, Profitabilitas dan Leverage terhadap penghindaran pajak. Objek pada penelitian ini ialah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai dengan 2021. Penelitian ini menggunakan jenis data sekunder dengan pemilihan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 18 perusahaan. Dan metode analisis data yang digunakan ialah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility berpengaruh positif signifikan terhadap penghindaran pajak, Profitabilitas dan leverage tidak berpengaruh terhadap penghindaran pajak. Kata Kunci : Penghindaran Pajak, Corporate Social Responsibility, Profitabilitas dan Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 096
Call Number: SE/32/23/102
NIM/NIDN Creators: 43218120022
Uncontrolled Keywords: Penghindaran Pajak, Corporate Social Responsibility, Profitabilitas dan Leverage
Subjects: 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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 10 Jul 2023 06:29
Last Modified: 10 Jul 2023 06:32
URI: http://repository.mercubuana.ac.id/id/eprint/78642

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