CD Skripsi
Pengaruh Corporate Social Responsibility, Profitabilitas, Komisaris Independen Dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)
This study aims to examine and determine the effect of corporate social responsibility, profitability, independent commissioner and sales growth on tax avoidance.The sampling method used in this study was the purposive sampling method for the period 2015-2017 in the Indonesian stock exchange at 154 manufacturing companies and 32 observational samples with multiple regression as an analysis technique. The statistical test tool used is the Statistical Product and Services Solution (SPSS) program version 24.0.The results of the research show that corporate social responsibility variables have an effect on tax avoidance with a significant value of 0.013, independent commissioner variables have an effect on tax avoidance with a significant value of 0.043, sales growth variables have an effect on tax avoidance with a significant value of 0.008, while profitability does not affect tax avoidance with a significant value of 0.360.
Keywords : Tax Avoidance, Corporate Social Responsibility, Profitability, Independent Commissioners, Sales Growth
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