PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2018 - 2022)

FIRDAUS, LULUK JANNATINA (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2018 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims analyze the effect of corporate social responsibility, liquidity, leverage, and profitability on tax avoidance. The data used in this study is secondary data. The population of this study are Manufacturing Companies Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2022. The samples used in this study were 29 companies, with the sampling method that is purposive sampling technique. The data analysis used for this test is multiple linear regression analysis with SPSS version 25 program. Based on the result of this study it was found that corporate social responsibility has no effect on tax avoidance, Liquidity has no effect on tax avoidance, leverage has a significant effect on tax avoidance and profitability has a significant effect on tax avoidance. Keywords: Corporate Social Responsibility, Liquidity, Leverage, Profitability, and Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, likuiditas, leverage, dan profitabilitas terhadap tax avoidance. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dari penelitian ini adalah Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2018 - 2022. Sampel yang digunakan dalam dalam penelitian ini sebanyak 29 perusahaan, dengan metode pengambilan sampel yaitu teknik purposive sampling. Analisis data yang digunakan untuk pengujian ini adalah analisis regresi linear berganda dengan program SPSS versi 25. Berdasarkan hasil penelitian ini ditemukan bahwa corporate social responsibility tidak berpengaruh terhadap tax avoidance, likuiditas tidak berpengaruh terhadap tax avoidance, leverage berpengaruh signifikan terhadap tax avoidance dan profitabilitas berpengaruh signifikan terhadap tax avoidance. Kata Kunci : Corporate Social Responsibility, Likuiditas, Leverage, Profitabilitas dan Tax Avoidance

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