ANGGRAENI, NOVA DWI AYU (2022) PENGARUH UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018–2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of firm size, corporate social responsibility and capital intensity on tax avoidance in consumer goods manufacturing companies listed on the Indonesia stock exchange in the period 2018-2019. The research population is manufacturing companies in the consumer goods sector which are listed on the Indonesia Stock Exchange in the 2018-2019 period and a sample of 20 companies is obtained with the method used, namely purposive sampling. Based on predetermined criteria there are 20 companies as samples. Data collection using documentation and analysis methods with SPSS software version 25. The results of this study prove that: (1) Company size has no effect on Tax Avoidance. (2) Corporate Social Responsibility has an effect and is significant on Tax Avoidance (3) Capital Intensity has no effect and is significant on Tax Avoidance. Meanwhile, simultaneously the size of the company, Corporate Social Responsibility and Capital Intensity affect Tax Avoidance. Keywords : firm size, corporate social responsibility, capital intensity and tax avoidance. Penelitian ini bertujuan untuk menguji Pengaruh Ukuran perusahaan, Corporate Social Responsibility dan Capital Intensity terhadap Tax Avoidance pada Perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa efek Indonesia tahun Periode 2018-2019. Populasi penelitian adalah Perusahaan Perusahaan manufaktur sektor barang konsumsi yang Terdaftar di Bursa efek Indonesia tahun Periode 2018- 2019 dan diperoleh sampel sebanyak 20 perusahaan dengan metode yang digunakan yaitu purposive sampling. Berdasarkan kriteria yang telah ditentukan terdapat 20 perusahaan sebagai sampel. Pengumpulan data dengan menggunakan metode dokumentasi dan analisis dengan software SPSS versi 25. Hasil penelitian ini membuktikan bahwa : (1) Ukuran perusahaan tidak berpengaruh terhadap Tax Avoidance. (2) Corporate Social Responsibility berpengaruh dan signifikan terhadap Tax Avoidance (3) Capital Intensity tidak berpengaruh dan signifikan terhadap Tax Avoidance. Sedangkan secara simultan Ukuran perusahaan, Corporate Social Responsibility dan Capital Intensity berpengaruh terhadap Tax Avoidance. Kata kunci : Ukuran perusahaan, Corporate Social Responsibility, Capital Intensity dan Tax Avoidance
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