PENGARUH DEBT TO EQUITY RATIO DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Subsektor Transportasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

WIDYASARI, FIRDA (2024) PENGARUH DEBT TO EQUITY RATIO DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Subsektor Transportasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This research aims to determine the influence of the Debt to Equity Ratio (DER) and Corporate Social Responsibility (CSR) variables on Tax Avoidance with Company Size as a moderating variable. The population in this research are transportation sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data obtained from www.idx.co.id and the company website. The sample selection in this study used a purposive sampling method with non-probability sampling techniques. The sample used in this research was 15 companies with a total of 60 sample data. Data analysis was carried out using the panel data regression analysis method with Eviews version 12 software. The panel data regression model chosen in this research is the common effect model (CEM). The research results show that partially Debt to Equity Ratio (DER) has a significant positive effect on Tax Avoidance, Corporate Social Responsibility (CSR) has a significant negative effect on Tax Avoidance, Company size weakens the influence of Debt to Equity Ratio on Tax Avoidance and Company size strengthens the influence of Corporate Social Responsibility for Tax Avoidance. Meanwhile, Debt to Equity Ratio (DER) and Corporate Social Responsibility (CSR) together (simultaneously) influence Tax Avoidance with company size as a moderating variable. Penelitian ini bertujuan untuk mengetahui pengaruh variabel Debt to Equity Ratio (DER) dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2022. Penelitian ini menggunakan jenis data sekunder yang diperoleh dari www.idx.co.id dan situs web perusahaan. Pemilihan sampel pada penelitian ini menggunakan metode purposive sampling dengan teknik non probability sampling. Sampel yang digunakan dalam penelitian ini sebanyak 15 perusahaan dengan total 60 data sampel. Analisis data dilakukan dengan metode analisis regresi data panel dengan software Eviews versi 12. Model regresi data panel yang terpilih pada penelitian ini yaitu common effect model (CEM). Hasil penelitian menunjukkan bahwa secara parsial Debt to Equity Ratio (DER) berpengaruh positif signifikan terhadap Tax Avoidance, Corporate Social Responsbility (CSR) berpengaruh negatif signifikan terhadap Tax Avoidance, Ukuran perusahaan memperlemah pengaruh Debt to Equity Ratio terhadap Tax Avoidance dan Ukuran perusahaan memperkuat pengaruh Corporate Social Responsibility terhadap Tax Avoidance. Sedangkan, Debt to Equity Ratio (DER) dan Corporate Social Responsibility (CSR) secara bersama–sama (simultan) mempengaruhi Tax Avoidance dengan ukuran perusaahaan sebagai variabel moderasi

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219120101
Uncontrolled Keywords: Tax Avoidance, Debt to Equity Ratio, Corporate Social Responsibility, Company Size Tax Avoidance, Debt to Equity Ratio, Corporate Social Responsibility, Ukuran perusahaan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WIDYA AYU PUSPITA NINGRUM
Date Deposited: 25 Mar 2024 05:23
Last Modified: 25 Mar 2024 05:23
URI: http://repository.mercubuana.ac.id/id/eprint/87504

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