APRIYANTI, MERRYAM (2022) CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility, mekanisme corporate governance yang terdiri dari kepemilikan manajerial dan komite audit, serta profitabilitas terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Sampel yang diuji dalam penelitian ini adalah sebanyak 13 perusahaan dengan total 65 sampel yang diambil berdasarkan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dan laporan tahunan. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa komite audit dan profitabilitas berpengaruh negatif signifikan terhadap penghindaran pajak. Selain itu, ditemukan hasil kepemilikan manajerial dan corporate social responsibility tidak berpengaruh terhadap penghindaran pajak.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to analyze the effect of corporate social responsibility disclosure, proportion of managerial ownerships, audit committees and profitability on tax avoidance. The population of this research is mining companies listed on Indonesia Stock Exchange in 2014-2018. The samples tested in this study were 13 companies with a total of 65 samples taken based on the purposive sampling method. The data used in this study are secondary data from financial reports and annual reports. This study used multiple linear regression analysis. The results of this research showed that the audit committees and profitability had a negative significant influence on tax avoidance. In addition, the variable of managerial ownerships and corporate social responsibility had not significant influence on tax avoidance. Keywords: Tax Avoidance, Corporate Social Responsibility, Proportion of Managerial Ownerships, Audit Committees and profitability | |||||||||
| Uncontrolled Keywords: | Penghindaran Pajak, Corporate Social Responsibility, Kepemilikan Manajerial, Komite Audit dan Profitabilitas | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 13 Jul 2022 14:38 | |||||||||
| Last Modified: | 13 Jul 2022 14:38 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/14465 |
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