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Analisis Pengaruh Sustainability Reporting Terhadap Tax Avoidance

Anggraini, Dwi Dita (2020) Analisis Pengaruh Sustainability Reporting Terhadap Tax Avoidance. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study to analyze the effect of sustainability reporting analysis on tax avoidance. The population in this study are all companies that disclose sustainability reports that are listed on the Indonesia Stock Exchange (IDX). The independent variable in this research is sustainability reporting with control variables namely return on aseets (ROA), leverage, capital intensity, growth and size. The sampling technique in this study uses saturated sampling technique. The method for obtaining research samples by collecting secondary data. Data is obtained from sustainability reports taken from the website of each company and annual reports taken from the IDX. The data analysis technique used is SPSS version 26. The results showed that sustainability reporting, growth, and size affect tax avoidance, while leverage, capital intensity, and return on assets (ROA) have no effect on tax avoidance. Keyword : sustainability reporting, tax avoidance, leverage, growth, capital intensity, size, and return on assets (ROA)

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DWI DITA ANGGRAINI
Date Deposited: 29 Jun 2020 10:07
Last Modified: 29 Jun 2020 10:07
URI: http://eprints.perbanas.ac.id/id/eprint/6744

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