Khalifa Ardhisani, - (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA PERIODE TAHUN 2015-2018. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility (CSR), leverage dan profitabilitas terhadap tax avoidance di perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia periode tahun 2015-2018. Metode penelitian yang digunakan dalam penelitian ini metode kuantitatif dengan pendekatan deskriptif dan asosiatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah sampel sebanyak 20 perusahaan dari 50 perusahaan pertambangan. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan yang diperoleh dari website Bursa Efek Indonesia, yaitu www.idx.co.id. Penelitian ini dilakukan dengan bantuan software SPSS. Hasil penelitian ini menunjukkan bahwa corporate social responsibility (CSR) dan leverage tidak memiliki pengaruh yang signifikan terhadap tax avoidance sedangkan profitabilitas memiliki pengaruh yang signifikan terhadap tax avoidance. This study aims to determine the effect of corporate social responsibility (CSR), leverage and profitability on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The research method used in this research is quantitative method with descriptive and associative approaches. The sampling technique used in this study was purposive sampling with a sample size of 20 companies from 50 mining companies. The data used are secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange website, namely www.idx.co.id. This research was conducted with the help of SPSS software. The results of this study indicate that corporate social responsibility (CSR) and leverage do not have a significant effect on tax avoidance while profitability has a significant effect on tax avoidance.
| Item Type: | Thesis (S1) |
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| Additional Information: | No Panggil : S PEA KHA p-2020; NIM :1606254 |
| Uncontrolled Keywords: | Corporate Social Responsibility, Leverage, Profitabilitas, Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Khalifa Ardhisani |
| Date Deposited: | 21 Sep 2020 06:31 |
| Last Modified: | 21 Sep 2020 06:31 |
| URI: | http://repository.upi.edu/id/eprint/53895 |
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