Please use this identifier to cite or link to this item:
https://repositori.uma.ac.id/handle/123456789/19632
Title: | Pengaruh Profitabilitas, Ukuran Perusahaan dan Corporate Social Responsibility (Csr) terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 |
Other Titles: | The Effect of Profitability, Company Size and Corporate Social Responsibility (Csr) on Tax Avoidance in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2018-2021 |
Authors: | Sembiring, Winda Triani Br |
Keywords: | profitabilitas;ukuran perusahaan;corporate social responsibility;penghindaran pajak;profitability;company size;tax avoidance |
Issue Date: | 26-Jan-2023 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;188330127 |
Abstract: | Penelitian ini bertujuan untuk mengetahui profitabilitas (X1), ukuran perusahaan (X2), corporate social responsibility (X3) berpengaruh terhadap penghindaran pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Sampel dalam penelitian ini berjumlah 13 perusahaan dengan periode penelitian 4 tahun dan dipilih menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengumpulkan laporan keuangan perusahaan tahun 2018 sampai dengan 2021. Metode analisis data yang digunakan pada penelitian ini adalah uji asumsi klasik, analisis regeresi linear berganda dan uji hipotesis yang diolah menggunakan SPSS versi 21.0 for windows. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap penghindaran pajak, ukuran perusahaan berpengaruh positif dan signifikan terhadap penghindaran pajak, Corporate Social Responsibility (CSR) berpengaruh positif dan signifikan terhadap penghindaran pajak. Secara simultan profitabilitas, ukuran perusahaan dan corporate social responsibility berpengaruh positif dan signifikan terhadap penghindaran pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. This study aims to determine whether profitability (X1), company size (X2), corporate social responsibility (X3) affect tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study amounted to 13 companies with a research period of 4 years and were selected using purposive sampling method. The data used in this study is secondary data, by collecting company financial statements from 2018 to 2021. The data analysis method used in this study is the classical assumption test, multiple linear regression analysis and hypothesis testing which is processed using SPSS version 21.0 for windows . The results of this study indicate that profitability has a positive and significant effect on tax avoidance, firm size has a positive and significant effect on tax avoidance, Corporate Social Responsibility (CSR) has a positive and significant effect on tax avoidance. Simultaneously, profitability, company size and corporate social responsibility have a positive and significant impact on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. |
Description: | 89 Halaman |
URI: | https://repositori.uma.ac.id/handle/123456789/19632 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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188330127 - Winda Triani Br Sembiring - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.54 MB | Adobe PDF | View/Open |
188330127 - Winda Triani Br Sembiring - Chapter IV.pdf Restricted Access | Chapter IV | 395.21 kB | Adobe PDF | View/Open Request a copy |
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