Amalia, Farizah Nur (2024) Pengaruh Corporate Social Responsibility, Corporate Governance, dan Capital Intensity Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to empirically test and prove the influence of Corporate Social Responsibility (CSR), corporate governance as proxied by independent commissioners and audit committees, and capital intensity on tax avoidance practices with firm size as a moderating variable. The population in this research are property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. Sampling in this study used a purposive sampling method. The total samples used in this research were 52 samples. The data collection technique in this research is by documentation. This research method is quantitative with Partial Least Square - Structural Equation Modeling (PLS-SEM) data analysis techniques using SmartPLS 3 software. The results of this research show that CSR and independent commissioners have no effect on tax avoidance. Meanwhile, the audit committee and capital intensity influence tax avoidance. Then for the moderating variable, it shows that firm size is able to moderate the relationship between CSR and the audit committee on tax avoidance. However, firm size is not able to moderate the relationship between independent commissioners and capital intensity on tax avoidance. Keywords: Corporate Social Responsibility, Corporate Governance, Capital Intensity, Tax Avoidance, Firm Size
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Farizah Nur Amalia | ||||||||
| Date Deposited: | 19 Jul 2024 03:52 | ||||||||
| Last Modified: | 19 Jul 2024 03:52 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26639 |
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