Latifahiansyah, Inas (2024) PENGARUH DEWAN DIREKSI WANITA TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, UNTIRTA.
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Abstract
This research aims to determine the influence of a female board of directors on corporate tax avoidance with corporate social responsibility as a moderating variable. The independent variable female board of directors is measured by Board Gender Diversity (BGD), by calculating the number of women who occupy positions on the board of directors divided by the total of the company's entire board of directors. The corporate tax avoidance variable is measured by the Effective Tax Rate (ETR), and the corporate social responsibility moderating variable is measured by the 2021 GRI Standard version of the Global Reporting Initiative (GRI) with 117 indicators. The population of this research is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection technique was purposive sampling method with a final total of 150 research samples. The data analysis method in this research uses multiple regression analysis and moderate regression analysis (MRA) using the SPSS 25 application. The results of the research show that a female board of directors has a negative effect on corporate tax avoidance, while corporate social responsibility is unable to moderate the influence of a female board of directors on corporate tax avoidance.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh dewan direksi wanita terhadap penghindaran pajak perusahaan dengan tanggung jawab sosial perusahaan sebagai variabel moderasi. Variabel independen dewan direksi wanita diukur dengan Board Gender Diversity (BGD) yaitu dengan menghitung jumlah wanita yang menduduki posisi sebagai dewan direksi dibagi dengan total seluruh dewan direksi perusahaan. Variabel penghindaran pajak perusahaan diukur dengan Effective Tax Rate (ETR), dan variabel moderasi tanggung jawab sosial perusahaan diukur dengan Global Reporting Initiative (GRI) versi GRI Standar 2021 dengan 117 indikator. Populasi penelitian ini yaitu Perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Teknik pemilihan sampel yaitu dengan metode purposive sampling dengan total akhir sebanyak 150 sampel penelitian. Metode analisis data pada penilitan ini menggunakan analisis regresi berganda dan moderate regression analysis (MRA) dengan menggunakan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa dewan direksi wanita berpengaruh negatif terhadap penghindaran pajak perusahaan, sedangkan tanggung jawab sosial perusahaan tidak mampu memoderasi pengaruh dewan direksi wanita terhadap penghindaran pajak perusahaan. | ||||||
| Uncontrolled Keywords: | Dewan direksi wanita, Penghindaran pajak perusahaan, Tanggung jawab sosial perusahaan, Board gender diversity. | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | ||||||
| Depositing User: | Inas Latifahiansyah - | ||||||
| Date Deposited: | 08 Jul 2024 16:08 | ||||||
| Last Modified: | 08 Jul 2024 16:08 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/37860 |
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