PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Energi yang terdaftar di BEI Periode Tahun 2018-2021)

Rahardja, Tjiptadi (2022) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Energi yang terdaftar di BEI Periode Tahun 2018-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Tax avoidance merupakan bentuk upaya wajib pajak dalam mengefisiensikan beban pajak dengan cara menghindari pengenaan pajak dengan mengarahkannya pada transaksi yang bukan merupakan objek pajak. Oleh karena itu, penelitian ini bertujuan untuk menguji apakah pengaruh Corporate Social Responsibility, Komisaris Independen, Profitabilitas dan Ukuran perusahaan terhadap Tax Avoidance pada perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi kausalitas. Populasi dalam penelitian ini adalah perusahaan energi yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai tahun 2021. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 13 perusahaan sehingga total observasi dalam penelitian ini sejumlah 52 observasi. Data yang digunakan dalam penelitian ini berupda data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id. Metode analisis data yang digunakan adalah analisis regresi data panel dengan software Eviews versi 12. Hasil penelitian membuktikan bahwa 1. Corporate Social Responsibility berpengaruh positif terhadap Tax Avoidance, 2. Komisaris Independen tidak berpengaruh terhadap Tax Avoidance, 3. Profitabilitas berpengaruh negatif terhadap Tax Avoidance, 4. Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance, 5. Corporate Social Responsibility, Komisaris Independen, Profitabilitas dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance. ABSTRACT Tax avoidance is a form of taxpayer efforts to streamline the tax burden by avoiding the imposition of taxes by directing them to transactions that are not tax objects. This study aims to examine the effect of Corporate Social Responsibility, Independent Commissioners, Profitability and Firm Size on Tax Avoidance on energy companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This research uses a quantitative type of research with acausality strategy. The population in this study is energy companies listed on the Indonesia Stock Exchange from 2018 to 2021. The samples was determined based on the purposive sampling method, with a total sample of 13 companies so that the total observations in this study were 52 observations. The data used in this research is secondary data. Data collection techniques use documentation methods through the official IDX website: www.idx.co.id. The data analysis method used is panel data regression analysis with Eviews software version 12. The results of the study prove that 1. Corporate Social Responsibility has a positive effect on Tax Avoidance, 2. The Independent Commissioner has no effect on Tax Avoidance, 3. Profitability has a negative effect on Tax Avoidance, 4. Firm size has no effect on Tax Avoidance, 5. Corporate Social Responsibility, Independent Commissioners, Profitability and Firm Size affect Tax Avoidance.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNovyarni, NelliNIDN0306117501sweetynovyarni@gmail.com
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: TJIPTADI RAHARDJA
Date Deposited: 22 Sep 2022 02:25
Last Modified: 22 Sep 2022 02:25
URI: http://repository.stei.ac.id/id/eprint/8447

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