Faizah, Ayu Nur (2023) Pengaruh Audit Committee, Corporate Social Responsibility, Capital Intensity, Firm Age Terhadap Tax Avoidance Dan Firm Size Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
ARTIKEL ILMIAH.pdf Restricted to Registered users only Download (919kB) |
|
|
Text
COVER.pdf Restricted to Registered users only Download (580kB) |
|
|
Text
BAB I.pdf Download (463kB) | Preview |
|
|
Text
BAB II.pdf Download (1MB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (704kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (950kB) |
|
|
Text
BAB V.pdf Download (830kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (4MB) |
Abstract
This study aims to determine the effect of audit committee, corporate social responsibility, capital intensity,firm age on tax avoidance and firm size as moderasi variable with current tax ETR approach. The object of this research is the non-cyclicals sector manufacturing companies in Indonesia stock exchange during the period 2017-2021. The population of this study as many as 248 of 565 non-cyclicals sector manufacturing companies in accordance with the limits of researchrs. Sample collection method in this research is purposive sampling. Methods of data analysis using multiple regression analysis and moderated regression analysis (MRA). The results showed that audit committee, capital intensity,firm age and firm size had effect on tax avoidance, corporate social responsibility had no effect on tax avoidance and firm size had effect strengthen firm age on tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | AYU NUR FAIZAH |
| Date Deposited: | 01 Jul 2023 02:10 |
| Last Modified: | 01 Jul 2023 02:10 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10879 |
Actions (login required)
 |
View Item |