PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE : Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia

    Alfianda Kurniawan, - (2023) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE : Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    ABSTRAK
    PENGARUH PENGUNGKAPAN CORPORATE SOCIAL
    RESPONSIBILITY TERHADAP TAX AVOIDANCE
    (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia)
    Oleh:
    Alfianda Kurniawan
    1903637
    Dosen Pembimbing:
    Penelitian ini ditujukan untuk mengetahui pengaruh pengungkapan corporate social
    responsibility yang dibagi atas tiga aspek terhadap tax avoidance avoidance. Desain penelitian ini adalah penelitian kuantitatif dengan pendekatan asosiatif kasual. Populasi yang digunakan pada
    penelitian ini ialah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022 sebanyak 66 perusahaan. Penentuan sampel didapatkan melalui
    metode purposive sampling, yang kemudian didapatkan 20 perusahaan yang lolos menjadi
    sampel dengan rentang waktu 3 tahun, sehingga jumlah obsevarsi yang diteliti ialah sebanyak
    60 data. Data didapatkan melalui sumber sekunder yang diperoleh dari laman resmi BEI dan laman laman resmi setiap perusahaan. Analisis dilakukan menggunakan metode regresi linear berganda dengan memanfaatkan perangkat lunak statistik SPSS versi 25. Hasil dari pengujian hipotesis menunjukkan bahwa (1) pengungkapan aspek ekonomi CSR tidak berpengaruh positif terhadap tax avoidance, (2) pengungkapan aspek sosial CSR tidak berpengaruh negatif terhadap tax avoidance, (3) pengungkapan aspek lingkungan CSR berpengaruh negatif terhadap tax avoidance.
    Kata kunci: Pengungkapan Corporate Social Responsibility, tax avoidance

    THE INFLUENCE OF
    CORPORATE SOCIAL
    RESPONSIBILITY ON TAX AVOIDANCE
    (Study on Mining Companies that Listed on the Indonesia Stock Exchange)
    By
    By:
    Alfianda Kurniawan
    1903637
    Supervisor
    Supervisor:
    This study aims to determine the effect of corporate social responsibility disclosure divided into three aspects on tax avoidance. The design of this research is quantitative research with a casual associative approach. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, totaling 66 companies. Determination of the sample was obtained through the purposive sampling method, which then obtained 20 companies that passed as samples with a span of 3 years so that the number of observations studied is 60 data. Data was obtained through secondary sources from the official website of IDX and the official sites of each company. The analysis was carried out using multiple linear regression methods by utilizing the statistical software SPSS version 25. The results of the hypothesis testing show that (1) the economic aspects of CSR disclosure do not have a positive effect on tax avoidance, (2) the social aspects of CSR disclosure do not have a negative effect on tax avoidance, (3) environmental aspects of CSR disclosure has a negative effect on tax avoidance.
    Keywords
    Keywords: Corporate Social Responsibility Disclosure, tax avoidance

    Baca Full Text klik disini
    [thumbnail of S_PEA_1903637_Tittle.pdf] Text
    S_PEA_1903637_Tittle.pdf
    Download (609kB)
    [thumbnail of S_PEA_1903637_Chapter 1.pdf] Text
    S_PEA_1903637_Chapter 1.pdf
    Download (216kB)
    [thumbnail of S_PEA_1903637_Chapter 2.pdf] Text
    S_PEA_1903637_Chapter 2.pdf
    Restricted to Staf Perpustakaan
    Download (398kB)
    [thumbnail of S_PEA_1903637_Chapter 3.pdf] Text
    S_PEA_1903637_Chapter 3.pdf
    Download (237kB)
    [thumbnail of S_PEA_1903637_Chapter 4.pdf] Text
    S_PEA_1903637_Chapter 4.pdf
    Restricted to Staf Perpustakaan
    Download (424kB)
    [thumbnail of S_PEA_1903637_Chapter 5.pdf] Text
    S_PEA_1903637_Chapter 5.pdf
    Download (124kB)
    [thumbnail of S_PEA_1903637_Appendix.pdf] Text
    S_PEA_1903637_Appendix.pdf
    Restricted to Staf Perpustakaan
    Download (801kB)
    Official URL: http://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: Link Google Scholar Penulis : https://scholar.google.com/citations?user=cqApLs4AAAAJ&hl=en SINTAID Dosen Pembimbing Dr. Ida Farida Adi Prawira, S.E., M.Si., CFP : 6027190
    Uncontrolled Keywords: Pengungkapan Corporate Social Responsibility, tax avoidance
    Subjects: L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Alfianda Kurniawan
    Date Deposited: 21 Sep 2023 06:48
    Last Modified: 21 Sep 2023 06:48
    URI: http://repository.upi.edu/id/eprint/103744

    Actions (login required)

    View Item View Item