Sonia Noviyanti, - (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2018). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui besarnya pengaruh corporate social responsibility dan capital intensity terhadap tax avoidance. Penelitian ini merupakan penelitian analisis deskriptif dengan pendekatan kuantitatif. Variabel penelitian ini adalah Corporate Social Responsibility dan Capital Intensity sebagai variabel bebas, Tax Avoidance sebagai variabel terikat. Sampel penelitian terdiri dari 45 perusahaan manufaktur yang terdaftar di BEI dengan 3 tahun penelitian yaitu 2016-2018. Metode pengambilan sampel dengan menggunakan purposive sampling. Teknik pengumpulan data menggunakan studi dokumentasi yang dilakukan dengan mengumpulkan data sekunder yaitu laporan tahunan perusahaan. Variabel independen CSR diukur dengan CSR disclosure dengan indikator GRI G4. Variabel capital intensity diukur menggunakan capital intensity ratio. Variabel dependen tax avoidance diukur dengan effective tax rate (ETR). Analisa data menggunakan Regresi Linier berganda dengan alat bantu Eviews 10. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility berpengaruh negatif dan signifikan terhadap Tax Avoidance. Capital Intensity berpengaruh positif dan signifikan terhadap Tax Avoidance. This study aims to determine the effect of corporate social responsibility and capital intensity on tax avoidance. This research is a descriptive analysis research with quantitative approach. The variables of this study are Corporate Social Responsibility and Capital Intensity as independent variables, Tax Avoidance as the dependent variable. The research sample consisted of 45 manufacturing companies listed on the Stock Exchange with 3 years of research, namely 2016-2018. The sampling method using purposive sampling. Data collection techniques using documentation studies conducted by collecting secondary data, namely the company's annual report. The CSR variable are measured by CSR disclosure with GRI G4 indicators. The capital intensity variable is measured using a capital intensity ratio. The tax avoidance dependent variable is measured by the effective tax rate (ETR). Data analysis using multiple linear regression with Eviews 10. The results of this study indicate that Corporate Social Responsibility has a negative and significant effect on Tax Avoidance. Capital Intensity has a positive and significant effect on Tax Avoidance.
| Item Type: | Thesis (S1) |
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| Additional Information: | No Panggil : S PEA SON p-2020; Pembimbing : I. Heni Mulyani, II. Ajang Mulyadi; NIM : 1603565 |
| Uncontrolled Keywords: | Corporate Social Responsibility (CSR), Capital Intensity, Tax Avoidance |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Sonia Noviyanti |
| Date Deposited: | 23 Jul 2020 01:36 |
| Last Modified: | 23 Jul 2020 01:36 |
| URI: | http://repository.upi.edu/id/eprint/49935 |
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