Image of Pengaruh Corporate Social Responsibility, Leverage, Profitabilitasterhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagaivariabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Lq45 Tahun 2017-2020)
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Pengaruh Corporate Social Responsibility, Leverage, Profitabilitasterhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagaivariabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Lq45 Tahun 2017-2020)

ABSTRACT
This study aims to determine the effect of Corporate Social Responsibility, Leverage, Profitability on Tax Avoidance with institutional ownership as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2017-2020). The data used in this study are secondary data from the annual report. companies listed on LQ45 on the Indonesia Stock Exchange. The method used in this research is multiple linear regression analysis method and moderated regression analysis. The sample selection in this study was using the purposive sampling method in which a sample of 24 companies was obtained with a total of 89 observations for 4 years of observation (2017-2020). The results of this study indicate that the CSR and leverage variables have a negative effect on tax avoidance with a coefficient value of -1.151 and 0.045 while the profitability variable has a positive effect on tax avoidance with a regression coefficient value of 0.309. CSR, leverage and profitability variables can explain the tax avoidance variable by 38.3%. While the remaining 61.7% is influenced by other variables. The results of this study also show that institutional ownership is able to moderate the profitability of Tax Avoidance but is not able to moderate CSR, leverage, on Tax Avoidance..
Keywords: Corporate Social Responsibility, Leverage, Profitability, Tax Avidance institutional ownership

Ketersediaan
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Perpustakaan Universitas Riau 1802124416
1802124416
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802124416
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802124416
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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