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PENGARUH KONEKSI POLITIK, CAPITAL INTENSITY, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK

Permatasari, Putri (2019) PENGARUH KONEKSI POLITIK, CAPITAL INTENSITY, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK. Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This research is aim to prove empirically the effect of political connection, capital intensity, and disclosure of corporate social responsibility towards tax avoidance. The object of this research is the manufacturing sector company which has listed in Indonesia Stock Exchange between 2016-2017. The research sample is obtaining of 58 companies based on purposive sampling method. The number of observation in this research become 116 companies within 2 years. Data analysis is using the descriptive statistic test, classical assumption test, and analysis of multiple linear regression. To hypothesis test is using coefficients of determination test, a test of statistical F, and test of statistical t. The result of this research is to indicate that the political connection, capital intensity, and disclosure of corporate social responsibility simultaneously effect towards tax avoidance. Partially, the political connection does not effect on tax avoidance, while capital intensity has a negative effect on tax avoidance, and disclosure of corporate social responsibility does not effect on tax avoidance.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201510170311050
Keywords: capital intensity, the disclosure of corporate social responsibility, political connection, tax avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 20 Jun 2019 09:29
Last Modified: 20 Jun 2019 09:29
URI : http://eprints.umm.ac.id/id/eprint/46540

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