PRIAMBODO, RIO ICHSAN (2021) PENGARUH CORPORATE SOCIAL RENSPONSIBILITY, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Emiten industry konsumsi 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study was to examine the effect of Corporate Social Rensponsibility, Sales Growth, and Company Size on Tax Avoidance listed on the Indonesia Stock Exchange 2016-2018. Sampling in this study 30 were listed on the Indonesia Stock Exchange 2016 - 2018 with a purposive sampling method. Data obtained from the company's financial statements that have been published. The number of samples obtained from 30 companies with a total of 58 samples that are ready to be analyzed and tested. The analysis technique used in this study is multiple linear regression with a significance level of 5%. The results in this study indicate that (1) Corporate Social Rensponsibility has a positive influence on Tax Avoidance, (2) Sales Growth has a positive effect on Tax Avoidance, and (3) Company Size has a positive influence on Tax Avoidance. Keywords: Corporate Social Rensponsibility, Sales Growth, Company Size, Tax Avoidance Tujuan dari penelitian ini adalah untuk menguji Pengaruh Corporate Social Rensponsibility, Pertumbuhan Penjualan, dan Ukuran Perusahan Terhadap Tax avoidance yang terdaftar di bursa efek Indonesia 2016 -2018. Pengambilan sampel dalam penelitian ini 30 yang terdaftar di bursa efek Indonesia 2016 - 2018 dengan metode purposive sampling. Data diperoleh dari laporan keuangan perusahaan yang telah dipublikasikan. Jumlah sampel diperoleh dari 30 perusahaan dengan total 58 sampel yang siap dianalisis dan diuji. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan tingkat signifikansi 5%. Hasil dalam penelitian ini menunjukkan bahwa (1) Corporate Social Rensponsibility memiliki pengaruh positif terhadap Tax avoidance, (2) Pertumbuhan Penjualan memiliki pengaruh positif terhadap Tax avoidance, dan (3) Ukuran Perusahaan memiliki pengaruh positif terhadap Tax avoidance. Kata kunci: Corporate Social Responsibility, Pertumbuhan Penjualan, Ukuran Perusahaan, Tax avoidance
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216010203 |
| Uncontrolled Keywords: | Corporate Social Responsibility, Pertumbuhan Penjualan, Ukuran Perusahaan, Tax avoidance |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 17 Jul 2023 03:51 |
| Last Modified: | 17 Jul 2023 03:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79267 |
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