PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017 - 2021)

CAHYANI, HENY (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this research is to determine the influence of Corporate Social Responsibility, Liquidity and Capital Intensity Ratio on the Effective Tax Rate in Manufacturing Companies in the Various Industrial Sectors listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique used in this research is the purposive sampling method with the number of companies in the sample being 13 companies. The data analysis method used is multiple linear regression analysis with several tests, namely descriptive statistical tests, classical assumption tests, model suitability tests and hypothesis tests using SPSS version 25. The results of this research show that (1) Corporate Social Responsibility has an effect on the Effective Tax Rate (2) Liquidity has an effect on the Effective Tax Rate and (3) Capital Intensity Ratio has an effect on the Effective Tax Rate. keywords: csr, liquidity, capital intensity ratio, etr Tujuan penelitian ini untuk mengetahui pengaruh Corporate Social Responsibility, Likuiditas, dan Capital Intensity Ratio terhadap Effective Tax Rate pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021. Teknik sampel yang digunakan dalam penelitian ini yaitu metode purposive sampling dengan jumlah perusahaan yang menjadi sampel sebanyak 13 perusahaan. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan beberapa pengujian yaitu uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model dan uji hipotesis dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa (1) Corporate Social Responsibility berpengaruh terhadap Effective Tax Rate (2) Likuiditas berpengaruh terhadap Effective Tax Rate dan (3) Capital Intensity Ratio berpengaruh terhadap Effective Tax Rate. kata kunci: csr, likuiditas, capital intensity ratio, etr

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 114
NIM/NIDN Creators: 43218010126
Uncontrolled Keywords: csr, likuiditas, capital intensity ratio, etr
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 11 May 2024 04:27
Last Modified: 11 May 2024 04:38
URI: http://repository.mercubuana.ac.id/id/eprint/88631

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