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.
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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
| 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 |
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