Imawan, Rania Alifia (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX ADVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Taxes are one of the largest forms of revenue, as they play a crucial role in funding a country's development programs alongside non-tax revenues. It is imperative to maximize tax revenue for the sustainability of a nation's development. However, it has been observed that tax collection has not been optimized. Tax avoidance encompasses a series of tax planning activities, wherein taxpayers aim to reduce their tax liability by adhering to existing regulations. The issue of tax avoidance is complex and unique; on one hand, it is allowed, but on the other hand, it is discouraged. This research aims to examine the influence of Corporate Social Responsibility (CSR), Profitability, and Company Size on tax avoidance. Tax avoidance in this study is proxied by the Cash Effective Tax Rate (CETR). The data used is secondary data from the Indonesian Stock Exchange (IDX) during the period 2019-2022. The sample selection method employed in this research is purposive sampling based on predefined criteria, resulting in a sample of 6 companies. The analytical technique utilized is multiple linear regression. Based on the results of the multiple linear regression analysis, the study indicates that Corporate Social Responsibility does not have a significant effect on tax avoidance, whereas profitability and company size have a positive and significant impact on tax avoidance
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | 19013010213 | ||||||||
| Date Deposited: | 22 Jan 2024 01:43 | ||||||||
| Last Modified: | 22 Jan 2024 01:43 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/20270 |
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