Pengaruh Corporate Social Responsibility, Sales Growth dan Profitabilitas Terhadap Tax avoidance Pada Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2018-2021

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh corporate social responsibility, sales growth dan profitabilitas terhadap tax avoidance pada perusahaan pertambangan dibursa efek indonesia tahun 2018-2021 secara parsial dan simultan. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan sebanyak 47 perusahaan dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling. Sampel yang diperoleh berdasarkan kriteria sebanyak 16 perusahaan sektor pertambangan. Jenis penelitian adalah kuantitatif dengan pendekatan asosiatif kausal. Teknik analisis data yang digunakan adalah kuantitatif dengan statistik deskriptif menggunakan spss v.25. Berdasarkan hasil uji t yang telah dilakukan dapat disimpulkan bahwa Coorporate Social Responsbility berpengaruh secara positif dan signifikan terhadap Tax avoidance Berdasarkan hasil uji t yang telah dilakukan dapat disimpulkan bahwa Coorporate Social Responsbility berpengaruh secara positif dan signifikan terhadap Tax avoidance dapat disimpulkan bahwa Sales Growth berpengaruh secara positif dan signifikan terhadap Tax avoidance Berdasarkan hasil uji t yang telah dilakukan dapat disimpulkan bahwa Profitabilitas berpengaruh secara positif dan signifikan terhadap Tax avoidance. Berdasarkan hasil pengujian uji f didapat nilai f hitung sebesar 13,748 > f tabel sebesar 2,75 dengan tingkat signifikansi sebesar 0,000 < 0,05. Berdasarkan hasil tersebut, sesuai dengan kaidah pengujian maka dapat disimpulkan bahwa coorporate social responsibility (X1), sales growth (X2) dan profitabilitas (X3) berpengaruh secara bersama (simultan) searah positif dan signifikan terhadap tax avoidance (Y). The aim of this research is to determine the influence of corporate social responsibility, sales growth and profitability on tax avoidance in mining companies on the Indonesian stock exchange in 2018-2021 partially and simultaneously. The population in this study was 47 mining sector companies with a sampling technique based on criteria using purposive sampling. The samples obtained were based on the criteria of 16 mining sector companies. The type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. Based on the results of the t test that has been carried out it can be concluded that Corporate Social Responsibility has a positive and significant effect on Tax avoidance. Based on the results of the t test that has been carried out it can be concluded that Corporate Social Responsibility has a positive and significant effect on Tax avoidance it can be concluded that Sales Growth has a positive effect and significant on Tax avoidance. Based on the results of the t test that has been carried out, it can be concluded that Profitability has a positive and significant effect on Tax avoidance. Based on the results of the f test, the calculated f value was 13.748 > f table of 2.75 with a significance level of 0.000 < 0.05. Based on these results, in accordance with the testing rules, it can be concluded that corporate social responsibility (X1), sales growth (X2) and profitability (X3) have a joint (simultaneous) positive and significant effect on tax avoidance (Y).