WIRAWAN, STEFANIE LUCY (2021) PENGARUH PROFITABILITY, LEVERAGE, FIRM SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020. Skripsi thesis, Universitas Tarumanagara.
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Stefanie Lucy Wirawan 125180411 JA.pdf Download (180kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari profitability, leverage, firm size dan corporate social responsibility terhadap tax avoidance pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan dan annual report yang diperoleh melalui website resmi BEI (www.idx.co.id) dan website resmi masing-masing perusahaan. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh 29 perusahaan. Penelitian ini menggunakan aplikasi Eviews versi 12 dan Microsoft Excel 2019 untuk mengolah data. Hasil penelitian ini menunjukkan bahwa profitability dan leverage berpengaruh tidak signifikan terhadap tax avoidance, sedangkan firm size dan corporate social responsibility berpengaruh negatif dan signifikan terhadap tax avoidance. Kata kunci: Profitability, Leverage, Firm Size, Corporate Social Responsibility, Tax Avoidance The main purpose of this research is to analyze the effect of profitability, leverage, firm size and corporate social responsibility towards tax avoidance on the consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The data in this study uses secondary data in the form of financial statement and annual report obtained from IDX’s official website (www.idx.co.id) and the official websites of each company. The sample was selected using the purposive sampling method in order to obtain 29 companies. This study used Eviews 12 and Microsoft Excel 2019 to process the data. The results of this study indicate that profitability and leverage have no significant effect on tax avoidance, while firm size and corporate social responsibility have a negative and significant effect on tax avoidance. Keywords: Profitability, Leverage, Firm Size, Corporate Social Responsibility, Tax Avoidance
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 02 Jun 2022 06:52 |
| Last Modified: | 02 Jun 2022 06:52 |
| URI: | http://repository.untar.ac.id/id/eprint/35787 |
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