DETAIL KOLEKSI

Pengaruh corporate social responsibility, capital intensity, leverage and firm size terhadap tax avoidance


Oleh : Fauzia Aulia

Info Katalog

File Jurnal : 00000000000000096919.pdf

Nomor Panggil : 2019_TA_AK_023155006

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Muhammad A. Nuryatno

Subyek : Tax - Taxtion;Corporate social responsibility

Kata Kunci : tax avoidance, corporate social responsibility, capital intensity, leverage, firm size


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023155006_Halaman-judul.pdf 2130.96
2. 2019_TA_AK_023155006_Bab-1.pdf 731.57
3. 2019_TA_AK_023155006_Bab-2.pdf 1059.5
4. 2019_TA_AK_023155006_Bab-3.pdf 880.68
5. 2019_TA_AK_023155006_Bab-4.pdf 926.01
6. 2019_TA_AK_023155006_Bab-5.pdf 627.55
7. 2019_TA_AK_023155006_Daftar-Pustaka.pdf 722.75
8. 2019_TA_AK_023155006_Lampiran.pdf 1078.9

P Penelitian ini bertujuan untuk membuktikan pengaruh corporate socialresponsibility, capital intensity, leverage dan firm size terhadap tax avoidance padaperusahaan manufaktur subsector consumen goods yang terdaftar di Bursa EfekIndonesia periode tahun 2013-2014. Data yang diolah berasal dari data sekunder.Informasi data sekunder diakses melalui situs resmi www.idx.com dan websitemasing-masing perusahaan berupa laporan keberlanjutan dan laporan tahunan. Totaljumlah sampel yang diteliti sebanyak 60 perusahaan. Metode purposive samplingdigunakan dalam menetapkan sampel dan analisis regresi berganda digunakan untukmenganalisis hipotesis. Dibuktikan variabel corporate social responsibility memilikipengaruh negatif signifikan terhadap tax avoidance. Variabel lainnya yaitu capitalintensity dan leverage terbukti memiliki pengaruh positif signifikan terhadap taxavoidance. Namun variabel firm size tidak memiliki pengaruh signifikan terhadap taxavoidance.

T This study aims to prove the effect of corporate social responsibility, capitalintensity, leverage, and firm size to tax avoidance at manufacturing company inconsumen goods sub sector that listed in Indonesia Stock Exchange period 2013-2014. The data which has been processed was secondary data, that can be accessedfrom official site www.idx.com and also in each company's official site in annualreport and sustainaibility report. Sample total is 60 manufacturing. The research datawas collected by using purposive sampling method and was analyzed by usingregression analysis. It proved that corporate social responsibility variable hassignificant negative effect to tax avoidance. other variables are capital intensity andleverage variable have positive significant effect to tax avoidance. Meanwhile, firmsize variable has not significant effect to tax avoidance.

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