PENGARUH THIN CAPITALIZATION DAN CSR DISCLOSURE TERHADAP TAX AVOIDANCE: Studi Pada Perusahaan Multinasional Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

    Siti Nurhaliza, - (2024) PENGARUH THIN CAPITALIZATION DAN CSR DISCLOSURE TERHADAP TAX AVOIDANCE: Studi Pada Perusahaan Multinasional Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization dan
    corporate social responsibility disclosure terhadap tax avoidance. Populasi
    penelitian ini yaitu perusahaan multinasional sektor manufaktur yang terdaftar di
    Bursa Efek Indonesia (BEI) tahun 2020-2022. Metode pengambilan sampel yang
    digunakan adalah purposive sampling dan didapatkan data sebanyak 29 perusahaan.
    Teknik analisis yang digunakan dalam melakukan uji hipotesis yaitu analisis regresi
    linear berganda. Hasil pengujian hipotesis menunjukkan bahwa (1) thin
    capitalization berpengaruh positif terhadap tax avoidance; (2) corporate social
    responsibility disclosure berpengaruh negatif terhadap tax avoidance; (3) thin
    capitalization dan corporate social responsibility disclosure secara simultan tidak
    berpengaruh terhadap tax avoidance.

    This study aims to determine the effect of thin capitalization and corporate
    social responsibility disclosure on tax avoidance. The population of this study is
    manufacturing sector multinational companies listed on the Indonesia Stock
    Exchange (IDX) in 2020- 2022. The sampling method used was purposive sampling
    and obtained data for 29 companies. The analysis technique used in testing the
    hypothesis is multiple linear regression analysis. The results of hypothesis testing
    show that (1) thin capitalization has a positive effect on tax avoidance; (2)
    corporate social responsibility disclosure has a negative effect on tax avoidance;
    (3) thin capitalization and corporate social responsibility disclosure
    simultaneously have no affect on tax avoidance.

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    Official URL: https://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pemimbing: Hanifa Zulhaimi: 259601
    Uncontrolled Keywords: Thin Capitalization, Corporate Social Responsibility Disclosure, Tax Avoidance
    Subjects: H Social Sciences > HF Commerce
    H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Siti Nurhaliza
    Date Deposited: 02 Apr 2024 02:10
    Last Modified: 02 Apr 2024 02:10
    URI: http://repository.upi.edu/id/eprint/116575

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