PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN EARNINGS PERFORMANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

KURNADO, I NYOMAN NOPEN (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN EARNINGS PERFORMANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the effect of corporate social responsibility on tax avoidance with earnings performance as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 and the sample companies used are 61 companies per year with a total sample of 183 companies for three years. This research is a quantitative research and uses a moderating regression analysis method. The software used to process the data is IBM SPSS 25. The results of this study are that corporate social responsibility has a positive effect on tax avoidance, earnings performance has a negative effect on tax avoidance, and earnings performance weakens the positive influence of corporate social responsibility on tax avoidance. Keywords: corporate social responsibility, earnings performance, tax avoidance Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara corporate social responsibility terhadap tax avoidance dengan earnings performance sebagai variabel moderasi. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 dan sampel perusahaan yang digunakan adalah sebanyak 61 perusahaan pertahun dengan total sampel selama tiga tahun sebanyak 183 perusahaan. Penelitian ini merupakan penelitian kuantitatif dan menggunakan metode moderating regression analysis. Software yang digunakan untuk mengolah data adalah IBM SPSS 25. Hasil dari penelitian ini adalah corporate social responsibility berpengaruh positif terhadap tax avoidance, earnings performance berpengaruh negatif terhadap tax avoidance, dan earnings performance memperlemah pengaruh positif antara corporate social responsibility terhadap tax avoidance. Kata kunci: corporate social responsibility, earnings performance, tax avoidance

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 039
NIM/NIDN Creators: 55519110073
Uncontrolled Keywords: corporate social responsibility, earnings performance, tax avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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 > 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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 19 Nov 2022 04:29
Last Modified: 19 Nov 2022 04:29
URI: http://repository.mercubuana.ac.id/id/eprint/71752

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