CD Skripsi

Pengaruh Leverage, Tanggung Jawab Sosial Perusahaan, Ukuran Perusahaan, Dan Profitabilitas Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2016-2018)

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ABSTRACT
Tax avoidance is a technique used by companies to minimize the tax
burden borne without violating applicable laws. The research aims to discover the
influence of leverage, corporate sosial responbility, company size, and
profitability toward tax avoidance. In this study tax avoidance is proxied by Book
Tax Gap (BTG), leverage uses the proxy Debt to Equity Ratio, corporate social
responsibility is proxied with CSRd, company size uses natural logarithms (Ln),
and profitability is proxied by ROA. This type of research is an empirical study of
mining companies in the 2016-2018 period. The population consists of 123
companies with sampling using purposive sampling. From the selection criteria, a
sample of 51 companies were selected for 3 years and 17 mining companies
fulfilled the criteria on the Indonesia Stock Exchange in the 2016-2018 period.
The results found that leverage, corporate social responsibility, and company size
had no effect on tax avoidance. The regression test results obtained significant
from the three successive variables that is equal to 0.688, 0.484, 0.389. While
profitability affects the avoidance of taxes with a significant value of 0,00023.
Keywords: Leverage, Corporate Social Responsibility, Company Size,
Profitability, and Tax Avoidance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0244)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0244)

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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