Sutisna, Krisnawati (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SUB SECTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE TAHUN 2016-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Tujuan penelitian ini untuk mengetahui bagaimana pengaruh antara corporate social responsibility, ukuran perusahaan dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan sub sektor Food and Beverage yang terdaftar di BEI periode 2016-2020. Populasi pada penelitian ini yaitu perusahaan sub sector food and beverage periode tahun 2016 sampai dengan 2020. Sampel yang digunakan pada penelitian ini menggunakan metode purposive sampling sehingga diperoleh sebanyak 10 perusahaan. Metode pengumpulan data yang digunakan yaitu diperoleh dengan mengakses situs www.idx.co.id dan alasan pemilihan BEI sebagai sumber pengambilan data dikarenakan BEI merupakan satu-satunya bursa efek terbesar dan representatif di Indonesia. Teknik analisis data yang digunakan dalam penelitian ini regresi berganda linier data panel dan pengujian hipotesis dengan menggunakan EVIEWS 10.00. Hasil analisis menunjukkan bahwa corporate social responsibility berpengaruh negatif, ukuran perusahaan berpengaruh negatif terhadap Penghindaran Pajak sedangkan pertumbuhan penjualan Tidak memiliki pengaruh terhadap Penghindaran Pajak pada Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia Periode 2016-2020. Kata kunci: Corporate Social Responsibility, Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak ABSTRACT The purpose of this study is to find out how the influence of corporate social responsibility, company size and sales growth on tax avoidance in Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The population in this study is the food and beverage sub-sector companies for the period 2016 to 2020. The sample used in this study used a purposive sampling method so that 10 companies were obtained. The data collection method used is obtained by accessing the website www.idx.co.id and the reason for choosing the IDX as the source of data collection is because IDX is the only largest and representative stock exchange in Indonesia. The data analysis technique used in this study was linear multiple regression of panel data and hypothesis testing using EVIEWS 10.00. The results of the analysis show that corporate social responsibility has a negative effect, company size has a negative effect on tax avoidance, while sales growth has no effect on tax avoidance in Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2016-2020. Key Word: Corporate Social Responsibility, Company Size, Sales Growth, Tax Avoidance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Krisnawati Sutisna | ||||||||
| Date Deposited: | 18 Dec 2021 02:21 | ||||||||
| Last Modified: | 18 Dec 2021 02:21 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6199 |
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