CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Listing di BEI Periode Tahun 2016-2019)

Siti, Hanna (2021) CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Listing di BEI Periode Tahun 2016-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh corporate social responsibility dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2019. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 12 perusahaan sehingga total observasi dalam penelitian ini sejumlah 48 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id. Metode analisis data yang digunakan analisis regresi data panel dengan alat bantu software Eviews versi 10. Hasil penelitian membuktikan bahwa 1. Corporate social responsibility berpengaruh positif terhadap tax avoidance, 2. Ukuran Perusahaan tidak berpengaruh terhadap tax avoidance, 3. Corporate social responsibility dan ukuran perusahaan secara simultan berpengaruh terhadap tax avoidance. Kata Kunci: Corporate Social Responsibility, Ukuran Perusahaan, Tax avoidance. ABSTRACT This study aims to examine whether the flow of corporate social responsibility and firm size on tax avoidance of manufacture sub-sector food and beverage listed on the Indonesia Stock Exchange for the 2016-2019 period. This research uses quantitative research with associative research strategy. The population in this study is the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample was determined based on the purposive sampling method with a total sample of 12 companies so that the total observations in this study were 48 observations. The data used in this research is secondary data. Data collection techniques through the official website www.idx.co.id. The data analysis method used was data panel regression analysis with the software tool Eviews version 10 The results of this study prove that 1. Corporate social responsibility has a positive effect on tax avoidance, 2. Firm size has no effect on tax avoidance, 3. Corporate social responsibility and firm size simultaneously affect tax avoidance. Key Word : Corporate Social Responsibility, Ukuran Perusahaan, Tax avoidance.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Merliyana, Merliyana 0312017602 merliyana@stei.ac.id
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	Mrs Siti Hanna
Date Deposited:	07 Oct 2021 12:33
Last Modified:	14 Oct 2021 08:18
URI:	http://repository.stei.ac.id/id/eprint/5427

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