Ekadyary, Carolline (2021) Pengaruh Kepemilikan Institusional, Intensitas Modal, Kualitas Audit, dan CSR terhadap Penghindaran Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2020. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to examine the effect of institutional ownership, capital intensity, audit quality and CSR on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection of this study was 135 mining companies listed on the Indonesia Stock Exchange during the 2016-2020 period using the purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that CSR has a significant and significant effect on tax avoidance. Meanwhile, institutional ownership, capital intensity, and audit quality have no significant effect on tax avoidance. Keywords: Tax Avoidance, Institutional Ownership, Capital Intensity, Audit Quality, CSR
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | CAROLLINE EKADYARY |
| Date Deposited: | 08 Nov 2021 07:25 |
| Last Modified: | 08 Nov 2021 07:25 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8376 |
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