Fajrinadi, Raihan (2024) Pengaruh Corporate Social Responsibility, Return on Assets, Komisaris Independen Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderating. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This research aims to determine the influence of CSR, ROA, and Independent Commissioners on tax avoidance with company size as a moderating variable, a study of manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the 2018-2022 period. The data used in this research is secondary data in the form of the company's annual report for 2018-2022. The sample collection technique used was purposive sampling. The sample in this research was 47 manufacturing companies in the consumer goods industry sub-sector. The analytical method used to test the hypothesis is multiple linear regression with a hypothesis acceptance rate of 5%. Hypothesis testing uses SPSS version 25.0 software. The results of this research show that corporate social responsibility (CSR) activities have a negative influence on tax avoidance. Return on assets has no effect on tax avoidance. Independent commissioners have a positive effect on tax avoidance. Company size is able to moderate the influence of CSR on tax avoidance. Company size is not able to moderate the influence of ROA on tax avoidance. Company size is able to moderate the influence of independent commissioners on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh CSR, ROA, dan Komisaris Independen terhadap tax avoidance dengan ukuran perusahaan sebagai varaibel moderating, studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan manufaktur sub-sektor industry barang konsumsi yang terdaftar di BEI periode tahun 2018-2022. Data yang digunankan dalam penelitian ini adalah data sekunder berupa annual report perusahaan tahun 2018-2022. Teknik pengumpulan sampel yang digunakan adalah purposive sampling. Samapel dalam penelitian ini adalah 47 perusahaan manufaktur sub-sektor industry barang konsumsi. Metode analisis yang digunakan untuk mnguji hipotesis adalah regresi linear berganda dengan tingkat penerimaan hipotesis 5%. Pengujian hipotesis menggunakan software SPSS versi 25.0. Hasil penelitian ini menunjukkan bahwa aktifitas corporate social responsibilitiy (CSR) memiliki pengaruh negative terhadap tax avoidance. Return on assets tidak berpengaruh terhadap tax avoidance. Komisaris independent berpengaruh positif terhadap tax avoidance. Ukuran perusahaan mampu memoderasi pengaruh CSR terhadap tax avoidance. Ukuran perusahaan tidak mampu memoderasi pengaruh ROA terhadap tax avoidance. Ukuran perusahaan mampu memoderasi pengaruh komisaris independent terhadap tax avoidance. | |||||||||
| Uncontrolled Keywords: | Corporate Social Responsibility Disclosure, Return on Assets, Independent Commissioner, Tax Avoidance, and Company Size. Corporate Social Responsibility, Return on Assets, Komisaris Independen, Tax Avoidance, dan Ukuran perusahaan. | |||||||||
| Subjects: | Communication > Science Journalism | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Raihan Fajrinadi | |||||||||
| Date Deposited: | 24 Sep 2024 13:26 | |||||||||
| Last Modified: | 24 Sep 2024 16:18 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/42406 |
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