CD Skripsi

Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance Dengan Pengungkapan Corporate Social Responsibility (Csr) Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2017-2019)

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ABSTRACT
This study aims to examine the Effect of Profitability and Leverage on Tax Avoidance with Corporate Social Responsibility (CSR) Disclosures as Moderating Variables in Manufacturing Companies Listed on the IDX in 2017-2019.
The population in this study were all manufacturing companies listed on the IDX in 2017-2019. The sample selection in this study used purposive sampling method. This study uses a sample of 24 manufacturing companies listed on the IDX.
The results showed that profitability had an effect on Tax Avoidance. Leverage has an effect on Tax Avoidance. Corporate Social Responsibility can moderate the effect of profitability on Tax Avoidance. And Corporate Social Responsibility can moderate Leverage on Tax Avoidance.
Keywords: Profitability, Leverage, Tax Avoidance and Corporate Social Responsibility (CSR)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602114406

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602114406

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

Lampiran Berkas

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