Maida, Nana Indri (2020) PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan yang Terdaftar di BEI pada Tahun 2018). Undergraduate (S1) thesis, Universitas Muhammadiyah Malang.

Preview	Text PENDAHULUAN.pdf Download (1MB) | Preview
Preview	Text BAB I.pdf Download (213kB) | Preview
Preview	Text BAB II.pdf Download (470kB) | Preview
Preview	Text BAB III.pdf Download (417kB) | Preview
	Text BAB IV.pdf Restricted to Registered users only Download (520kB) | Request a copy
	Text BAB V.pdf Restricted to Registered users only Download (203kB) | Request a copy
	Text LAMPIRAN.pdf Restricted to Registered users only Download (252kB) | Request a copy

Abstract

ABSTRACT This study aims to examine the effect of earning leverage, profitability, and corporate social responsibility (CSR) on tax avoidance. In this research, the sample used was companies listed on the Indonesia Stock Exchange (BEI). The sampling technique is using a purposive sampling method with a selected sample of 25 out of 677 population. Analysis techniques use the classic assumption test with IBM SPSS version 25. The test result can show that simultaneously (F-test) leverage, profitability, and corporate social responsibility (CSR) has a significant effect on tax avoidance. Partially (T-test) leverage has a significant negative effect on tax avoidance, profitability does not affect tax avoidance, and corporate social responsibility (CSR) has a positive effect on tax avoidance.

Item Type:	Thesis (Undergraduate (S1))
Student ID:	201610170311129
Thesis Advisors:	Sri Wibawani Wahyuning Astuti (0708076201), Gina Harventy (0718038203)
Keywords:	Corporate Social Responsibility, CSR, Leverage, Profitability, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economics and Business > Accountant Profession Education (62901)
Depositing User:	201610170311129
Date Deposited:	12 Nov 2020 08:10
Last Modified:	16 Nov 2020 07:36
URI :	http://eprints.umm.ac.id/id/eprint/69394

Actions (login required)

View Item