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.
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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.
| 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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