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Pengaruh Faktor Keuangan dan Corporate Social Responsibility (CSR) Terhadap Tax Avoidance pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019

Rustantini, Syendy (2021) Pengaruh Faktor Keuangan dan Corporate Social Responsibility (CSR) Terhadap Tax Avoidance pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of forming a law in collecting taxes for citizens is to obtain maximum state income from taxes, this goal creates differences in the interests of taxpayers and tax authorities and can cause taxpayers to fight called tax avoidance. Tax avoidance is an effort made by taxpayers to avoid tax obligations or to reduce taxation obligations. The purpose of this study is to determine the effect of leverage, profitability, company size, capital intensity, and sales growth on tax avoidance. The method used is quantitative method by collecting secondary data obtained from annual financial reports on the Indonesia Stock Exchange. The data were analyzed using software SPSS 24. The results in this study indicate that profitability and sales growth have an effect on tax avoidance, while leverage, company size, capital intensity have no effect on tax avoidance. Keywords : Leverage, Profitability, Company Size, Capital Intensity, Sales Growth, Tax Avoidance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: SYENDY RUSTANTINI
Date Deposited: 16 Apr 2021 09:33
Last Modified: 16 Apr 2021 09:33
URI: http://eprints.perbanas.ac.id/id/eprint/7706

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