Pengaruh Corporate Social Responsibility Dan Leverage Terhadap Tax Avoidance Perusahaan (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bei)

Islam, Jauzaa Marhabhan Noor (2019) Pengaruh Corporate Social Responsibility Dan Leverage Terhadap Tax Avoidance Perusahaan (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bei). Sarjana thesis, Universitas Brawijaya.

Abstract

Pajak memicu terjadinya conflict of interest di antara pemerintah dengan perusahaan. Pada sistem perpajakan yang digunakan di Indonesia saat ini, perusahaan dapat memanfaatkan sejumlah bentuk corporate social responsibility serta beban bunga melalui kebijakan leverage untuk melindungi laba mereka dengan mengurangi beban pajak perusahaan. Tujuan penelitian ini adalah mengetahui pengaruh masing-masing dari corporate social responsibility dan leverage terhadap praktik tax avoidance perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah explanatory research yang bertujuan menjelaskan kausal antara dua variabel atau lebih melalui pengujian hipotesis. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah teknik sampling jenuh dan diperoleh sebanyak 6 perusahaan BUMN, dengan 30 jumlah observasi. Data yang digunakan dikumpulkan dari laporan tahunan dan laporan keberlanjutan perusahaan serta website Bursa Efek Indonesia. Teknik analisis data menggunakan metode regresi linear berganda dengan program SPSS. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan baik antara corporate social responsibility maupun leverage terhadap praktik tax avoidance perusahaan

English Abstract

Taxes trigger a conflict of interest between the government and the company. In the taxation system used in Indonesia today, companies can take advantage of a number of forms of corporate social responsibility and interest expense through leverage policies to protect their profits by reducing the company's tax burden. The purpose of this study was to determine the respective effects of corporate social responsibility and leverage on the practice of tax avoidance of state-owned companies listed on the Indonesia Stock Exchange. This type of research is explanatory research which aims to explain causal between two or more variables through hypothesis testing. The sampling technique used in this study was a saturated sampling technique and obtained as many as 6 state-owned companies, with 30 total observations. The data used is collected from annual reports and company sustainability reports and the Indonesia Stock Exchange website. The data analysis technique uses multiple linear regression methods with the SPSS program. The results of this study indicate that there are significant effects both between corporate social responsibility and leverage on the practice of corporate tax avoidance

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FEB/2019/36/051903473
Uncontrolled Keywords:	Corporate Social Responsibility, Leverage, Tax Avoidance,
Subjects:	600 Technology (Applied sciences) > 650 Management and auxiliary services > 654.408 Social Responsibility of Management
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Nur Cholis
Date Deposited:	21 Jul 2020 02:25
Last Modified:	21 Oct 2021 04:17
URI:	http://repository.ub.ac.id/id/eprint/170043

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