PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

ARDANI, LUTHFIAH RAISYA (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove empirically the effect of Corporate Social Responsibility Disclosure, Institutional Ownership, Audit Committee and Audit Quality on Tax Avoidance. This research was conducted on basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange, using multiple linear regression analysis techniques. The results showed that Corporate Social Responsibility Disclosure, Institutional Ownership and Audit Quality had an effect on Tax Avoidance. Meanwhile, the Audit Committee has no significant effect on Tax Avoidance. Keywords : Corporate Social Responsibility Disclosure, Institutional Ownership, Audit Committee, Audit Quality, Tax Avoidance Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Corporate Social Responsibility Disclosure, Kepemilikan Institusional, Komite Audit dan Kualitas Audit terhadap Tax Avoidance. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia, dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility Disclosure , Kepemilikan Institusional dan Kualitas Audit berpengaruh terhadap Tax Avoidance. Sedangkan, Komite Audit tidak berpengaruh signifikan terhadap Tax Avoidance. Kata Kunci : Corporate Social Responsibility Disclosure, Kepemilikan Institusional, Komite Audit, Kualitas Audit, Tax Avoidance

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 22 086
NIM/NIDN Creators:	43218010023
Uncontrolled Keywords:	Corporate Social Responsibility Disclosure, Kepemilikan Institusional, Komite Audit, Kualitas Audit, Tax Avoidance
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	LUTHFIAH RAISYA ARDANI
Date Deposited:	12 Sep 2022 04:25
Last Modified:	12 Sep 2022 05:00
URI:	http://repository.mercubuana.ac.id/id/eprint/68978

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