PENGARUH STRATEGI BISNIS DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

Sibarani, Maruhum Sanni (2025) PENGARUH STRATEGI BISNIS DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh starategis bisnis dan corporate social responsibility (CSR) terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2019 sampai dengan 2022. Data sekunder yang menjadi sampel penelitian adalah 42 perusahaan manufaktur dengan metode purposive sampling. 164 data panel dianalisisis menggunakan aplikasi STATA dengan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa strategi bisnis tidak berpengaruh terhadap penghindaran pajak, meskipun pada uji ekspansi ditemukan bahwa strategi bisnis prospector berpengaruh negatif terhadap penghindaran pajak. Hasil penelitian dapat menjadi masukkan bagi manajemen untuk memilih jenis strategis bisnis yang sesuai sehingga dapat meminimalkan beban pajak, dan hasil lain menemukan bahwa corporate Social Responsibility (CSR) berpengaruh positif terhadap penghindaran pajak sehingga peneliti memberi masukan kepada manajemen untuk melakukan CSR lebih baik lagi khusus nya pada administrasi dan prosedur mengimplementasikan kebijakan internal yang kuat untuk memastikan kepatuhan terhadap peraturan pajak perusahaan serta pengawasan internal yang efektif untuk meminimalkan risiko ketidakpatuhan Pajak This research aims to determine and test the strategic influence of Business and Corporate Social Responsibility (CSR) on tax avoidance in Indonesia in Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) starting from the period 2019 to 2022 (4 years) with The data used is secondary data which is a research sample of 42 manufacturing companies. The data analysis technique used is the purposive sampling method and analysis using a panel data regression model with a multiple regression method with data processing assisted by the Stata application. The results of this study indicate that business strategy has no effect on tax avoidance, although the expansion test found that the prospector business strategy has a negative effect on tax avoidance. The results of the study can be input for management to choose the appropriate type of business strategy so as to minimize the tax burden, and other results found that corporate Social Responsibility (CSR) has a positive effect on tax avoidance so that researchers provide input to management to do CSR even better, especially in administration and procedures to implement strong internal policies to ensure compliance with corporate tax regulations and effective internal supervision to minimize the risk of tax non-compliance.

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55522120005
Uncontrolled Keywords:	Strategi Bisnis, Corporate Social Responsibility, Penghindaran Pajak Business Strategy, Corporate Social Responsibility, Tax Avoidance
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	FHADHILAH SHAFA ARISTA
Date Deposited:	25 Jan 2025 03:50
Last Modified:	25 Jan 2025 03:50
URI:	http://repository.mercubuana.ac.id/id/eprint/93740

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