Widiana, Ruli (2025) "PENGARUH THIN CAPITALIZATION, CORPORATE SOCIAL RESPONSIBILITY, DAN EXECUTIVE CHARACTERISTIC TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)". S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze and obtain empirical evidence regarding the influence of Thin Capitalization, Corporate Social Responsibility, and Executive Characteristics on Tax Avoidance in mining sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period. Tax Avoidance is measured using the Cash Effective Tax Rate (CETR). This research utilizes secondary data with a total of 58 data on 15 mining sector companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The sampling method used is purposive sampling, with a total sample of 15 mining companies selected based on predetermined criteria. The analytical method employed is multiple regression analysis. The results of the study indicate that thin capitalization has no effect on tax avoidance, CSR has a negative effect on tax avoidance, and executive characteristics do not influence tax avoidance practices.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | "Penelitian ini bertujuan untuk untuk menganalisis dan memperoleh bukti empiris terkait pengaruh Thin Capitalization, Corporate Social Responsibility, dan Executive Characteristic Terhadap Tax Avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada Periode 2018 hingga 2022. Tax Avoidance diukur dengan menggunakan Cash Effective Tax Rate (CATR). Penelitian ini memanfaatkan data sekunder dengan jumlah 58 data pada 15 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan total sampel sebanyak 15 perusahaan sektor keuangan yang diseleksi berdasrkan kriteria yang telah ditentukan. Metode analisis yang digunkan adalah multiple regression (regresi berganda). Hasil penelitian menunjukkan bahwa thin capitalization tidak berpengaruh terhadap tax avoidance, CSR berpengaruh negatif terhadap tax avoidance dan executive characteristic tidak memberikan pengaruh terhadap praktik tax avoidance. | ||||||
| Uncontrolled Keywords: | tax avoidance, corporate social responsibility, executive characteristic. praktik penghindaran pajak, karakteristik eksekutif, tanggung jawab sosial perusahaan. | ||||||
| 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: | Ruli Widiana | ||||||
| Date Deposited: | 20 Oct 2025 06:43 | ||||||
| Last Modified: | 20 Oct 2025 06:43 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55423 |
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