SIDIK, MUHAMAD (2022) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN KELUARGA DAN BEBAN RESEARCH AND DEVELOPMENT TERHADAP TAX AVOIDANCE DENGAN PERFORMANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility, kepemilikan keluarga, beban research and development terhadap penghindaran pajak dengan performance sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Sampel yang diuji dalam penelitian ini adalah sebanyak 15 perusahaan yang diambil berdasarkan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan. Penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh negatif dan signifikan terhadap penghindaran pajak, sedangkan kepemilikan keluarga dan beban research and development tidak berpengaruh signifikan terhadap penghindaran pajak. Selain itu, performance dapat memperkuat pengaruh kepemilikan keluarga dan beban research and development terhadap penghindaran pajak, sedangkan corporate social responsibility tidak dapat dimoderasi .
Item Type: | Thesis (S1) | |||||||||
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Additional Information: | This study aims to analyze the effect of corporate social responsibility disclosure, family ownership and research and development expense on tax avoidance with performance as moderating variable. The population of this research is consumer goods companies listed on Indonesia Stock Exchange in 2014- 2018. The samples tested in this study were 15 companies taken based on the purposive sampling method. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable corporate social responsibility had a negative and significant influence on tax avoidance, meanwhile family ownership and research and development expense had not significant influence on tax avoidance. Also, performance can strengthened the effect of family ownership and research and development expense on tax avoidance, meanwhile corporate social responsibility can not be moderated. Keywords: Tax Avoidance, Corporate Social Responsibility, Family Ownership, Research and Development Expense, and Performance | |||||||||
Uncontrolled Keywords: | Kata Kunci: Penghindaran Pajak, Corporate Social Responsibility, Kepemilikan Keluarga, Beban Research and Development dan Performance | |||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | 26 Jul 2022 11:31 | |||||||||
Last Modified: | 26 Jul 2022 11:31 | |||||||||
URI: | http://eprints.untirta.ac.id/id/eprint/14788 |
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