Masbachah, Masbachah (2018) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KOMISARIS INDEPENDEN, LEVERAGE, PROFITABILITAS, DAN SIZE TERHADAP TAX AVOIDANCE. Undergraduate thesis, Fakultas Ekonomi UNISSULA.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Corporate Social Responsibilty (CSR), Komisaris Independen, Leverage, Profitabilitas, dan Size terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016. Data yang digunakan adalah data sekunder. Sumber data dari Bursa Efek Indonesia (BEI). Penelitian mencakup 37 perusahaan manufaktur dalam rentang waktu 2014-2016. Penentuan sampel tersebut dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda menggunakan IBM SPSS 23. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh positif terhadap tax avoidance, sedangkan profitabilitas dan size berpengaruh negatif terhadap tax avoidance.

Kata-kata Kunci: Tax Avoidance, Corporate Social Responsibility (CSR), Komisaris Independen, Leverage, Profitabilitas, Size

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi
Fakultas Ekonomi > Akuntansi
Depositing User: Pustakawan 1 UNISSULA
Date Deposited: 05 Oct 2018 03:58
Last Modified: 05 Oct 2018 03:58
URI: https://repository.unissula.ac.id/id/eprint/11040

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