PARDEDE, REBEKA (2019) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01.HALAMAN JUDUL.pdf Download (86kB) | Preview |
|
|
Text (ABSTRAK)
04.ABSTRAK.pdf Download (96kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
02.LEMBAR PERNYATAAN.pdf Download (1MB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
03.LEMBAR PENGESAHAN.pdf Download (2MB) | Preview |
|
|
Text (KATA PENGANTAR)
05.KATA PENGANTAR.pdf Download (171kB) | Preview |
|
|
Text (DAFTAR ISI)
06.DAFTAR ISI.pdf Download (20kB) | Preview |
|
|
Text (DAFTAR TABEL)
07.DAFTAR TABEL.pdf Download (93kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
08.DAFTAR GAMBAR.pdf Download (93kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
09.DAFTAR LAMPIRAN.pdf Download (93kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
10.BAB I.pdf Restricted to Registered users only Download (173kB) |
|
|
Text (BAB II)
11.BAB II.pdf Restricted to Registered users only Download (261kB) |
|
|
Text (BAB III)
12.BAB III.pdf Restricted to Registered users only Download (247kB) |
|
|
Text (BAB IV)
13.BAB IV.pdf Restricted to Registered users only Download (306kB) |
|
|
Text (BAB V)
14.BAB V.pdf Restricted to Registered users only Download (98kB) |
|
|
Text (DAFTAR PUSTAKA)
15.Daftar Pustaka.pdf Restricted to Registered users only Download (153kB) |
|
|
Text (LAMPIRAN)
16.LAMPIRAN.pdf Restricted to Registered users only Download (260kB) |
Abstract
This research aims to determine the effect of corporate social responsibility, profitability, and leverage on corporate tax avoidance. The independent variables used in this research are leverage, capital intensity, and company profitability. While the dependent variable in this study is tax avoidance which is measured using the effective tax rate (ETR). The population in this study amounted to 12 Manufacturing Companies, Food and Beverages Groups listed on the Indonesia Stock Exchange (IDX) during the period 2012-2016. Determination of research samples using purposive sampling method and obtains a sample of 12 food and beverages companies based on certain criteria. The initial hypothesis of the study shows that corporate social responsibility has a significant effect on corporate tax avoidance. While profitability, and leverage does not have a significant effect on corporate tax avoidance. Keywords: tax avoidance, corporate social responsibility, profitability, and leverage. Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, profitabilitas,dan leverage terhadap tax avoidance perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah corporate sosial responsibility, profitabilitas, dan leverage. Sedangkan variabel dependen dalam penelitian ini adalah tax avoidance yang diukur menggunakan effective tax rate (ETR). Populasi dalam penelitian ini berjumlah 12 perusahaan Manufaktur, Kelompok Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Penetuan sample penelitian menggunakan metode purposive sampling dan memperoleh sebanyak 12 perusahaan Konsumsi berdasarkan kriteria tertentu. Hipotesis awal penelitian menunjukkan bahwa corporate social responsibility berpengaruh signifikan terhadap tax avoidance. Sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap tax avoidance perusahaan. Kata kunci: tax avoidance, coporate social responsibility, profitabilitas, dan leverage.
Actions (login required)
 |
View Item |
