CD Skripsi

Pengaruh Corporate Social Responsibility, Organizational Capital Terhadap Tax Avoidance Serta Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

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Fathiyah Ghina Afifah
ABSTRACT
Tax avoidance is an effort to avoid taxes that is carried out legally because it does not conflict with tax provisions, in which the method used is to take advantage of weaknesses in tax laws and regulations, in order to reduce the amount of tax payable. This research aims to determine the effect of corporate social responsibility and organizational capital on tax avoidance and their impact on firm value. The population used in this research are manufacturing companies in the consumer goods industry sector listed on the Indonesian stock exchange from 2018 to 2020, with sample selection using a purposive sampling technique and 31 companies selected. The data analysis method used in this research is multiple linear regression and simple linear regression. The results show that corporate social responsibility and organizational capital affect tax avoidance, and tax avoidance has an impact on firm value.
Keywords : corporate social responsibility, organizational capital, tax avoidance, firm value

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802123897

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802123897

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

DAUS

Versi lain/terkait

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