PENGARUH CORPORATE SOCIAL RESPONSIBILITY, FAMILY OWNERSHIP, INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2019-2022

Gianti, Sabrina (2024) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, FAMILY OWNERSHIP, INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2019-2022. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

Taxes is a mandatory contribution to the state owed by entities that are coercive in nature without receiving direct compensation which will be reused by the public or society. In this study, tax avoidance was measured using an effective tax rate by calculating the corporate tax burden divided by profits before taxes over a certain period. The study aims to analyze and test the impact of corporate social responsibility, family ownership, institutional ownership on tax avoidance. The research population uses manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period 2019-2022. The data used in the research uses secondary data obtained from the Annual Report and the Sustainability Report which can be accessed through the Indonesia Stock Exchange website and the official website of the respective manufacturing companies. The sampling technique is Purposive Sampling, so the final sample meets 44 manufacturing companies or 176 manufacturing enterprises that were analyzed in 4 years. Data analysis using double linear regression with IBM SPSS Version 26. The results show that corporate social responsibility, family ownership, institutional ownership have an influence on tax avoidance. Keywords: Corporate Social Responsibility, Family Ownership, Institutional Ownership, Tax Avoidance

Item Type:

Thesis (Undergraduate)

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