Image of Pengaruh Leverage, Ukuran Perusahaan, dan Corporate Social Responsibility Disclosure terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)
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Pengaruh Leverage, Ukuran Perusahaan, dan Corporate Social Responsibility Disclosure terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

ABSTRACK


This study aims to examine and determine the effect of leverage, firm size and corporate social responsibility disclosure on tax avoidance. The population in this study are all companies in energy sector lister on the Indonesia Stock Exchange Period 2019-2021. Sampling in this study was carried out by purposive sampling method, so that a sample of 22 companies was obtained. The data analysis method used in this study is multiple linear regression analysis with the help of Statistical Product and Service Solution (SPSS) version 23. The results show that the variables firm size and corporate social responsibility disclosure have a significant negative effect on tax avoidance. While the leverage variable has no significant effect on tax avoidance.


Keywords: leverage, firm size, corporate social responsibility disclosure, tax avoidance

Ketersediaan
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Perpustakaan Universitas Riau 1902113267
1902113267
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902113267
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902113267
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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