Pengaruh Corporate Social Responsibility, Dewan Komisaris Independen, dan Dewan Direksi terhadap Cash Effective Tax Rate (Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

Septriani, Tiara (2025) Pengaruh Corporate Social Responsibility, Dewan Komisaris Independen, dan Dewan Direksi terhadap Cash Effective Tax Rate (Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This research aims to examine the influence of Corporate Social Responsibility, Independent Board of Commissioners, and Board of Cash Effective Tax Rate. This research uses quantitative research, data is collected from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 2021 - 2023. By using data analysis techniques using IBM SPSS software version 25. The sampling method used is purposive sampling. The results of this research are 1). Corporate Social Responsibility (CSR) does not have a significant effect on Cash Effective Tax Rate (CETR). 2). The Independent Board of Commissioners has a positive and significant effect on Cash Effective Tax Rate (CETR). 3). The Board of Directors has a positive and significant effect on Cash Effective Tax Rate (CETR).

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Lestari, Tri	197905072005012002
Thesis advisor	Indriana, Ina	197406082005012002

Additional Information:

Penelitian ini bertujuan untuk menguji Pengaruh Corporate Social Responsibilty, Dewan Komisaris Independen, dan Dewan Direksi terhadap Cash Effective Tax Rate. Penelitian ini menggunakan jenis penelitian kuantitatif, data dikumpulkan dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021 – 2023. Dengan menggunakan teknik analisis data menggunakan software IBM SPSS versi 25. Metode pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian ini adalah 1). CSR tidak berpengaruh signifikan terhadap Cash Effective Tax Rate (CETR). 2). Dewan Komisaris Independen berpengaruh positif dan signifikan terhadap Cash Effective Tax Rate (CETR). 3). Dewan Direksi memiliki pengaruh positif dan signifikan terhadap Cash Effective Tax Rate (CETR).

Uncontrolled Keywords:

Corporate Social Responsibility, Independent Board of Commissioners, Board of Directors, Cash Effective Tax Rate. Corporate Social Responsibility, Dewan Komisaris Independen, Dewan Direksi, Cash Effective Tax Rate.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Tiara Septriani

Date Deposited:

21 May 2025 02:16

Last Modified:

21 May 2025 02:16

URI:

http://eprints.untirta.ac.id/id/eprint/48891

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