CD Skripsi

Pengaruh Corporate Social Responsibility, Inventory Intensity Dan Karakteristik Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)

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ABSTRACT

Tax avoidance is one of the most common phenomena. The government has made various efforts to reduce the occurrence of tax avoidance, but there are still many obstacles. There are many factors that cause taxpayers to practice tax avoidance. This study aims to find out and test empirically the effect of Corporate Social Responsibility, inventory intensity and company characteristics on Tax Avoidance in Mining Sector Companies listed on the IDX for the 2019-2021 period. In this study, CETR is used as a ratio to measure the level of tax avoidance of mining companies because it is able to take into account the factors that affect cash flow and effective tax payments. The sample in this study amounted to 30 companies using purposive sampling method from a total population of 58 companies. The analytical tool used in data processing in this study was multiple linear regression analysis using SPSS 26 software. The results of this study indicate that Corporate Social Responsibility, Inventory Intensity, Profitability and Leverage have a significant partial and simultaneous effect on Tax Avoidance in Sector Companies. Mining listed on the IDX for the 2019-2021 period.

Keywords: Tax Avoidance, Corporate Social Responsibility, Inventory Intensity, Profitability, Leverage

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110235

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

1902110235

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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