WIHELWINA, VIRGINIA (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax is a mandatory contribution that is forced for taxpayers, both individuals and entities, which is carried out based on the law, because tax is one of the components of state revenue. However, tax revenue in Indonesia has not been maximized, because there are still many taxpayers who do tax avoidance. This study aims to determine how much influence Corporate Social Responsibility (CSR), Capital Intensity and Profitability have on Tax Avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data used is secondary data in the form of financial statements of each food and beverage sub-sector manufacturing company reported to the IDX from 2016-2020, sourced from the website www.idx.co.id. The population of this research is the food and beverage sub-sector manufacturing companies, totaling 30 companies. Sampling using purposive sampling method and obtained 16 companies. Data analysis used multiple regression analysis. The results of this study state that Corporate Social Responsibility has an effect on tax avoidance in manufacturing companies. Capital Intensity has no effect on tax avoidance in manufacturing companies. Profitability has an effect on tax avoidance in manufacturing companies. Keywords: Corporate Social Responsibility (CSR), Capital Intensity and Profitability. Pajak merupakan kontribusi wajib yang bersifat memaksa bagi wajib pajak, baik pribadi atau badan yang di lakukan berdasarkan undang-undang, karena pajak adalah salah satu komponen pendapatan negara. Namun penerimaan pajak di Indonesia belum maksimal, karena masih banyak wajib pajak yang melakukan penghindaran pajak. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Corporate Social Responsibility (CSR), Capital Intensity dan Profitabilitas terhadap Tax Avoidance pada perusahaan manufaktur Sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016- 2020. Data yang digunakan adalah data sekunder berupa laporan keuangan setiap perusahaan manufaktur sub sektor makanan dan minuman yang dilaporkan ke BEI dari tahun 2016-2020, yang bersumber dari website www.idx.co.id. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang berjumlah 30 Perusahaan. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh 16 perusahaan. Analisis data menggunakan analisis regresiberganda. Hasil dari penelitian ini menyatakan bahwa Corporate Social Responsibility berpengaruh terhadap tax avoidance pada perusahaan manufaktur. Capital Intensity tidak berpengaruh terhadap tax avoidance pada perusahaan manufaktur. Profitabilitas berpengaruh terhadap tax avoidance pada perusahaan manufaktur. Kata Kunci : Corporate Social Responsibility (CSR), Capital Intensity dan Profitabilitas.
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