PENGARUH EFEKTIFITAS GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN. (Studi pada Perusahaan Pertambangan Sektor Batu bara yang Terdaftar di Bursa Efek Indonesia periode 2015-2019)

Sari, Intan (2022) PENGARUH EFEKTIFITAS GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN. (Studi pada Perusahaan Pertambangan Sektor Batu bara yang Terdaftar di Bursa Efek Indonesia periode 2015-2019). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Penghindaran Pajak serta dampaknya terhadap Nilai Perusahaan. Penelitian ini menggunakan sampel Bursa Efek Indonesia tahun 2015-2019. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian menunjukkan bahwa mekanisme Good Corporate Governance berpengaruh terhadap penghindaran pajak, pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap penghindaran pajak, mekanisme Good Corporate Governance berpengaruh terhadap Nilai Perusahaan, Pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Penghindaran Pajak. terhadap nilai perusahaan, Penghindaran Pajak berpengaruh signifikan terhadap nilai perusahaan pada Perusahaan Pertambangan Sektor Batubara yang Terdaftar di Bursa Efek Indonesia. Good Corporate Governance berdampak positif terhadap penghindaran pajak di perusahaan kecil, memperkuat hubungan antara pemegang saham, manajer, dan karyawan. Pengungkapan Corporate Social Responsibility (CSR) berpengaruh terhadap penghindaran pajak, namun tidak bagi perusahaan besar yang berhati-hati dalam melaporkan keuangannya untuk menguntungkan pemangku kepentingan. CSR dianggap sebagai kewajiban moral, membentuk karakter manajer yang jujur. Tata Kelola Perusahaan yang Baik juga berkontribusi terhadap peningkatan nilai perusahaan melalui mekanismenya. Namun pengungkapan CSR tidak berpengaruh terhadap nilai perusahaan. Pada saat yang sama, penghindaran pajak yang tinggi berdampak positif terhadap nilai perusahaan, mencerminkan keuntungan dan mendapat respon positif dari investor dalam mengambil keputusan investasi. This study aims to determine the effect of good corporate Governance and corporate social responsibility on tax avoidance and their impact on firm value. This study uses a sample of the Indonesia Stock Exchange for the 2015-2019. The type of data used in this research is secondary data. The results showed that the mechanism of good corporate Governance has an effect on tax avoidance, disclosure of corporate social responsibility has no effect on tax avoidance, the mechanism of good corporate Governance has an effect on firm value, Disclosure of Corporate Social Responsibility has no effect on firm value, Tax Avoidance has a significant effect on firm value in Coal Sector Mining Company Listed on the Indonesia Stock Exchange. Good Corporate Governance positively impacts tax avoidance in small companies, strengthening relationships between shareholders, managers and employees. Disclosure of Corporate Social Responsibility (CSR) influences tax avoidance, but not for large companies that carefully report their finances to benefit stakeholders. CSR is considered a moral obligation, forming the character of an honest manager. Good Corporate Governance also contributes to increasing company value through its mechanisms. However, CSR disclosure does not affect company value. At the same time, high tax avoidance positively impacts company value, reflects profits and gets a positive response from investors in making investment decisions.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120052
Uncontrolled Keywords: Mekanisme Good Corporate Governance, Pengungkapan Perusahaan, Tanggung Jawab Sosial, Penghindaran Pajak, Nilai Perusahaan Good Corporate Governance Mechanism, Disclosure of Corporate, Social Responsibility, Tax Avoidance, Company Value
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: WIDYA AYU PUSPITA NINGRUM
Date Deposited: 12 Feb 2024 07:31
Last Modified: 12 Feb 2024 07:31
URI: http://repository.mercubuana.ac.id/id/eprint/86002

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